BAO CAO TAI CHINH QUY 01 - fullpowervn.com cao tai chinh quy 1 - nam 2017.pdf · cong ty co phan...

CONG TY CO PHAN FULL POWER

161>T743 KCN SONG THAN 2-Di AN-BiNH DUONG

MST:3700330471

BAO CAO TAI CHINH QUY 01 NAl\生 2017

M§u s6 B 01 - DN CONG TY CO PHAN FULL POWER

Dan vi tinh: Dδ峙的？tNam

BANG CAN DOI KE TOAN

Thuy et

minh

T9i ngay 31 thdng 03 nam 2017

。1/01/201731/03/2017 Mas8 TAI SAN

66,550,663,844

5,877 ,331,628

2,793,045,628

3,084,286,000

65,608,336,457 .

5,908,227 ,404

4,731,929,972

1,176,297,432

V.01

100

110

111

TAI SAN NGAN~

Tien va cac kho組 tU'1σng dU'ong ti~n

Tien

A.

I.

112

120

C孟c kho的 tuang duang tien

D~u hr tai chinh ng通n h學D

Chl'.lng khoan kinh doanh

2.

II.

121

122 Dµ phOng giam gia ch的lg khoan kinh doanh

Dau tu nam gifr den ngay dao h＜~m

2.

35,096,386,919

25,529,635,964

29,865,642,051

213,845,418,091

(234,178,594, 137)

34,284,950

42,512,297 ,006

29,290,876,854

29,688,976,790

217,676,752,549

(234,178,594, 137)

34,284,950

V.03

V.04

V.3人5

V.05

123

130

135

131

132

134

136

137

133

3.

ID. Cac khoan phai thu ng這n h學n

I. Phai thu ngan h♀n ctia khach h訕1g

2. Tra tnr6'c cho nguoi ban ng街1h平n

3. PMi thu n9i b9 ng這n h仰

4. Phai thu theo tien d9 KH hgp dong xay d昕1g

5. Phai thu ve cho vay ngan hψ1

6. Phai thu ngan h羽1 khac

7. Dµ phOng ~Mi thu ng~n h學n kh6 doi

8. Tai san thieu cha Xlr ly

24,042,955,307

24,042,955,307

15,901,482,663

15,901,482,663

V.07

139

140

141

IV. Hang tbn 岫0

1. Hang ton kho

2. Dµ phong giam gia h訂袍的n kho

1,533,989,989

1,324,204,874

209,785,115

1,286,329,384

1,076,544,269

209,785,115 V.13

149

150

151

152

153

154

Tai san ng益n b~n khac

1. Chi ph{ tra tru&c ng且n h♀n

2. Thue GTGT duσc khau tru 3. Thue va cac khoan M泊c phai thu NM nu&c

4 . Giao djch mua ban l早i trai phieu Chfnh phU

5. Tai san ngan h切1 站前c

v.

多的，、于／

155

’, .. \<J,\

Trang 1

Ban thuyet minh baa cao tiii chfnh 紛 phdn kh6ng th€ tach rai czia Mo cao nay.

CONG TY CO PHAN FULL POWER M§u s6 B 01 - DN


Tσi ngay 31thcing 03 niim 2017 Dem vt tinh: Do悍的？tNam

TAI SAN Ma 8 Thuyet s minh 31/03/2017 。1/01/2017

B. TAI SAN DAI 11,;.N 200 8,522,549 '723 8,919 ,865,339

I. Cac khoan phai thu dai h學n 210 2,033,500,800 2,040,500,800

1. PMi thu dai h仰 cua khach hang 211

2. Tra tnr&c cho nguoi ban dai h研1 212

3. vδn kinh doa由 δdan vi tnrc thuδc 213

4. Ph剖 thu n(>i b9 dai h研1 214

5. Phai thu ve cho vay dai h早n 215

6. Phi'ti thu dai h?n khac 216 V.05 2,033,500,800 2,040,500,800 7. Dv phong pMi thu dai h制1 kho doi 219

II. Tai siin c8 dinh 220 4,312,891,429 4,569,382,792 1. Tai san cδdinhh趴l hlnh 221 V.09 4,312,891,429 4,569,382,792

- Nguyen gia 222 33,690,359,492 33,690,359,492

- Gia trt hao man luy ke 223 ρ9,377,468,063) (29,120,976,700)

2. Tai san co di吋1 thue tai chf吋1 224

- Nguyen gia 225

” Gia tri hao man luy ke 226

3. Tai san co dinh vo hi叫1 227

” Nguyengid 228

- Gia tri hao mδn luyke 229

III. Bat d(}ng siin dau ttr 230 - Nguyen gia 231 - Gia tri hao mon luy k~ 232

IV. Tai silo dO- dang dai h:,m 240 V.08 288,042,707 288,042,707 1. Chi phf s釘1 XU缸， ki吋1 doanh dδdang dai h但1 241

2. Chi phi xay d明這 cσband& dang 242 288,042,707 288,042,707

V. D§u tu tai chinh dai han 250 V.02 1. Dau tu vao cong ty con 251 2. Dau tu vao cδng ty lien doanh, lien k~t 252 3. Dau tu g6p vδn vao dcm vi M泊c 253 326, 192,000,000 326, 192,000,000 4. DI! phOng d~u tu’ tai chi吋1 ctai h?O 254 (326, 192,000,000) (326, 192,000,000) 5. Dau tu nam giii den ngay dao h但1 255

VI. Tai san dai h~n khac 260 1,888,114, 787 2,021,939 ,040 1. Chl phf tra Lnroc dai h學11 261 V.10 1,888,114,787 2,021,939,040 2. Tai s釘1 thue thu nMp hoiin I早i 262 3. Thiet 訓， v~t ttr, phυrung thay the dai h?n 263 4. Tai san dai h?n khac 268

TONG C<)NG TA.I SAN 270 7 4,130,886,180 一一－ 7 5,470,529 ,183

Trang 2

Ban thuyet minh bcio cao tai chrnh 仿phdn khδng thi tach r&i cua Mo cao nay.

CONG TY CO PHλN FULL POWER


Tqi ngay 31thang03 nam 2017

NGUONVON Thuy~t Mas& minh

C. NQ' PHAI TRA 300

I. NQ'ng這n h~n 310

I. Phai tra cho nguoi ban ngan h早n 311 V.11

2. Ngueri mua tra tien truac ng這n h個 312 V.12

3. Thu已 va cac kh。如 phai n9p NM nuac 313 V.13

4. Phai tra nguai lao d9ng 314

5. Chi phf phai tra ngan h敏1 315 V.14

6. PMi tra n9i b9 ngan h?n 316

7. Phai tra theo ti en d9 KH hσp dong xay d\!11g 317

8. Doanh thu chua thvc hi~n ngan h胡 318

9. Phai tra ng訪l h亭n khac 319 V.15

10. Vay va nq thue tai chinh ngan h仰 320 V.16

11. Dµ phOng phai tra ng這nh早n 321

12. Quy khen thu伽晦， phUc lgi 322

13. Quy blnh on gia 323

14. Giao djch mua b釘1 I早i trai phieu Chinh phU 324

II. NQ' dai h學n 330

1. Phai tra nguai ban dai h早n 331

2. Nguai mua tra tien truac dai h?n 332

3. Chi phf phai 甘a dhl h♀n 333

4. Phai tra n9i bi;> ve von kinh doa吋1 334

5. Phai tra n(>i bδdai h?n 335

6. Doanh thu chua thµc hi~n dai h仰 336

7. Phai tra dai h?n M泊c 337

8. Vay va nσthue tai chinh d孟i h但1 338

9. Trai phi缸 chuyb dBi 339

10. c6 phi已u uu dai 340

11. Thu~ thu nh車p hoan i?i phai tra 341

12. Dµ phong phai tra dai h♀n 342

13. Quy phat tri€n khoa h9c va c6ng ngM 343

Ban thuyet minh bcio cao tai chfnh la phdn khong 的d tach rai cua bcio cao nay.

M§u s8 B 01 - DN

Don vj tinh: f)δ悍的？tNam

31/03/2017

361,406,533,303

361,406,533,303

28,695,400,992

38,084,213,378

23,812,520

115,989,485

58,759,487,718

414,708,326

131,618,420,884

103,694,500,000

01/01/2017

360,368,379,440

360,368,379,440

27 ,988,364,004

38,084,213,378

13,021,434

257, 168,878

59,112,515,862

131,218,595,884

103,694,500,000

Trang 3



Tgi ngay 31 thang 03 niim 2017

M§u sA B 01 - DN

Dem vf tinh: Bδng Vi?t Nam

NGUONVON Mas3 -r::rn 釘400

410 V.17 411

4lla 411b

412 413

414

415

416

417

418

419

D. VON CHU SOHUu

I. 的n chii sO' hfru

I. Von g6p cua chu sδhliu

- c6 phi已u ph6 thong c6 quy色n bi~u quy€t - c6 phi的 uu ctai

2. Th羊ng du von co phan

3. Quyen chc;m chuyen dδi trai phieu

4. Von khac cua chU sδhau

s. c6 phi已u quy 6. Chenh l~ch da吋1 gia l亭i tai san

7. Che址i l~ch tY gia hδi doai 8. Quy dau tu phat tri在n

9. Quy h6 trσsap x€p doanh nghi~p 10. Quy 扯的c thu()c von chu s的加 420

11. L制的u~ sau thu~ chua phan ph6i 421 - LNST chua phan phoi IGy ke den cuoi k夕 tnr6c 42la

- LNST chua phan phδi k夕 nay 421b

12. Nguon von dau tu XDCB 422

II. Ngu6n kinh phi, quy kb卓c

I. Ngu6n kinh phi 2. Ngu6n kinh phi da h、inh th訂th TSCD

430

431 432

TONG Cc)NG NGUON VON 440

Ngll'Oi l~p bi~u Ke toan tnrO'ng

qι ←～J已／

TOTHJMYNGAN L企QUOC訂1ANH v到H

Ban thuyet minh bao cao tai chinh la phdn kh6ng thef tach r<'ri cua brio cao nay.

31/03/2017 。1/01/2017

(287,27 5,647 ,123) (284,897 ,850,257)

(287,275,647,123) (284,897 ,850,257)

329,999,910,000 329,999,910,000

329,999,910,000 329,999,910,000

550,000,000,000 550,000,000,000

7,609,558,160 7,609,558,160

(1,174,885,115,283) (1,172,507,318,417)

(2,377,796,866)

(1, 172,507 ,318,417) (1,143,612,542,253)

(28,894,776,164)

7 4,130,886,180 (0)

75,470,529,183

、LV、、

Trang4


BAO cAo KET QUA HO~T D<)NG K的HDO ANH

Cho 妙 ke loan ng，砂 31th6:ng03 nam 2017

Mliu sa B 02 - DN

Dan vj t的h: Dong Vi?t Nam

CHiTIEU

1. Doanh thu ban hang va cung cap dich 叭1

2. Cac khoan giam tru doanh thu

3. Doanh thu thuan vS ban hang va cung dp djch V\l

4. Gia v6n hang b孟n

5. LQ'i nhu~n gQp v~ ban hang va cung dp djch VI}.

(20 = 10 -11)

6. Doanh thu ho扭曲ng tai chfnh

7. Chi phf tai chinh Trong i16: Chi phi lai v句1

8. Chi ph{ ban hang

9. Chi ph{ quan ly doa吋i nghi~p

10. LQ'i nhu拿n thuin tir ho~t d(lng kinh doanh

(30 = 20 + (21 - 22) - (25 + 26))

11. Thu nMp khac 12. Chi phf khac

13. LQ'i nhu拿n khac ( 40 = 31 - 3月

14. TBng IQ'i nhu~n k益 toan trtr6'c thu盃

(50 = 30 + 40)

15. Chi phf thue TNDN hi~n h訂lh

16. Chi phf thu已 TNDN hoan l♀i

17.LQ'i nhu扭 sau tht且是 thu nh尋p doanh nghi~p

(60 = 50 - 51 -52)

18.Lai cσban tren cb phi~u

19. Lai suy giam tren cA phi~u

Ngtriri l~p bi釘

acr」

TO THI MY NGAN

M－正尬的a so . mmn

’i

司LAU

’lho

nunu

－－’

i

呵，血

－A

呵，中可d

有JKUOV

222223

K~ toan tnr侃g

VI.01

VI.02

VI.03

VI.04

VI.05

VI.06

’i

呵，中

AHVAV

－d

弓JA

峙，

3

VI.07

VI.08

ti

弓LAV

EJ

qdf

o

VI.09

70

71

VI.11

VI.11

Ban thuyet minh Mo cao tai chfnh la phan kh6月g thi tach riri cua M o cao nay.

Quy 01/2017

14,560,007 ,261

14,560,007 ,261

15,699, 723,028

(1,139 '715, 7 67)

14,829,021

152,122

1,184,220,178

(2,309 ,259 ,046)

5,568,438,447

5,636,976,267

( 68,537 ,820)

(2,377 ,796,866)

(2,377 '796,866)

(72)

(72)

Quy 01/2016

18,432,629,593

18,432,629,593

16,990,785,129

1,441,844,464

157,484,694

1,898,579,435

1,898,579,435

3,571,581,511

(3,870,831,788)

120,777,982

126,068,682

(5,290,700)

(3,87 6,122,488)

(3,87 6,122,488)

(117)

(11η

Trang 5

CONG TY CO PHλN FULL POWER

BAO cAo LUU CHUYEN TIEN T¢ (Theo phtrang phap gi的 ti~p)

Cho 妙 ke toan ng砂 31thcing03 nam 2017

M~u s6 B 03 - DN

[)(Tri vj t的h: Dong Vi?t Nam

CHI TIEU

I.LUUCHUY直N TIEN TU HO~T D(>NG KINH DOANH

1. Lgi nhu拿n tr官。c thu是

2. Diiu chinh cho cac 岫oan:

- Khftu hao tai s組 c6 dinh va bftt di)ng sim dfiu tu - Cac khoan d1.1 phOng

- Lai’的 chenh ！~ch tY gia hδi doai do danh gia l早i cac khoan m1,1c tien t~ c6 g6c ngo學i t~ - Lli’的 t訂 ho~t di;'mg d§u tu

- Chi phf Jai vay

- Cac khoan dieu chinh khac 3. LQi nhu~n tir ho學t d{)ng kinh doanh trm)'c thay d6i

v6n hru d()ng

- Tang (.), giam (+) cac 凶。但 phai thu

- Ung (. ), gi釘n (+)hang tδnkho

- Tang （＋），到的（－） cac 岫oan phai 悅

（她的ng k~ Jai vay phai 甘丸 thu~ thu 吋1~pphili ni)p)

- Tang(-), giam (+)chi phi 的 t凹的

” Tang (. ), giam (+)ch的1g khoan kinh doanh - Tien l互i vay da 訂a- Thus thu nh~p d。但1h nghi~p da n()p

- Ti~n thu kl泊c tir ho學t d()ng kinh doa吋1

- Tien chi khac 的 ho~t d()ng kinh do位1﹜1

Ltru chuy釘 tiin thu§n tir ho~t d{)ng kinh doanh

II. LUU CHUYEN TIEN TU HO~T D(>NG DAU TU I. Ti€n chi d~ mua s街咒 xiiy d\!Ilg TSCB va cac TSDH

khac

2. Ti€n thu tir tha吋11夕， nbtrqng ban TSCB va cac TSDH “1ac 3. Tien chi cho vay, mua cac cδng cu n<;r cua dan vi khac 23

4. Ti€n thu 的i cho vay, ban l早i cac cong cu n<;r cua dan vj 24 組uic

5. TiBn chi d§u tu g6p v6n vao dan vi khac 25 6. Ti€n thu hδi d§u tu g6p v6n vao dan vi khac 26

7. TiBn thu 的 lai cho v旬，品的c va lqi 出u~duσc chia 27

LU'U chuy~n ti臼 thulin tir ho~t d{lng crh hr 30

Thuy~t Mas8 .. mmn

01

02 V.09

03 Vl.3,6

04 Vl.5 05 06 Vl.5

07

。809

10

’i

呵，世行JA

斗

ZJro

弓，

iill

---

20

21

22

Ban thuyit minh bao cao tai chfnh la phan kh6ng thi tach rai cua Mo cao nay.

Quy 01/2017

(2,377 '796,866)

256,491,363

(14,534, 176)

(2,135,839,679)

(7,161,877,736)

8,141,472,644

1,038,782,117 133,824,253

16,361,600

14,534,176

14,534,176

Quy 01/2016

(3,876,122,488)

256,491,363

(166,342,803)

1,898,579,435

(1,887 ,394,493)

(1,128,834,33 1)

(8,024,483,376)

(2, 174,048,556)

(390,058,171)

(13,604,818,928)

123,295,455

157,129,848

280,425,303

Trang 6


BAO cAo LUU CHUYEN TI宜N Ti:;

(Theo phmmg phap gian ti益的

Cho AφMt。如 ng勾引 thting 03 吋m 2017

Mftu sfi B 03 - DN

Dσn vf tinh: Dong 的＇~tNam

CHI TIEU M空－fi Thuy~t - - minh

III. LUu CHUYEN TI宜N TU HO~T D(>NG TAI CH的H

l. Tien thu t訂 phat ha吋1 cB phi缸，叫1~n v6n g6p cua CSH

2. Ti~n 仕a l學i v6n g6p cho cac chU sδh飢L mua l♀i c6 phi€u cua doanh nghi~p aa phlit hanh

3. Tien thu 的 divay

4. Ti~n 汀a nσg6c vay

s. Tien悅凹的c thue tai chf出6. Co 的c, Iσi nbu~n da tra cho cbu so hilu

31

32

作JA

且TZJro

行3

司3qdqd

Ltru chuy~n ti~n thuftn 愉 ho抖的ng tai chinh 40

LU11 chuy~n ti缸 thuftn trong ky (50 = 20+ 30 + 40) 50

Ti~n va tmmg chrO'Ilg ti~n Cfftu ky 60

心1h huang cua thay dBi t夕 gia h6i doai quy dBi ngo亭i t~ 61

Ti~n va trrong dU'ong ti~n cu6i ky (70 = 50+60+61) 70

Ngu令i l~p bi~u K~ toan tr叮的g

Sf吼L一一斗i扒／

TO THJ MY NGAN L盒 QUOCTIIANHV的H

Bdn thuyet minh bdo ctio tai chfnh La phdn kh6ng thi tdch rai cua bdo coo nay.

Quy 01/2017 Quy 01/2016

30,895,776

5,877 ,331,628

(13,324,393,625)

19,388,228,198

5,908,227 ,404 6,063,834,573

Trang 7

CONG TY CO PHλN FULL POWER Miu sA B 09 - DN

BAN THUYET MINH BAO cAo TAI CH到H

C如砂ke toan ngiiy 31 thang 03 niim 2017 Dem v; tinh: Dong Vi~t Nam

I. D~C f>IEM HO~ T f><)NG CUA DO ANH NGHI章F

1. lfinh thfrc sii' hfru vAn: V的通 phfut.

2. Linh V\fC kinh doanh: xay d\ffig

3. Ho學t d9ng chinh cua Cong ty:

Thi是t ke thi c<ing I~p d~t M thdng di~n cong nghi~p trong nha may va cac tba 血色必且 d個息， M thdng dp thoat mr此， M 曲的g 1個比世組g trf ni,li ngrn,1i th§t, san vu加， Nh~p 恤Au cac v~t 仙出已t bi trong nu&c chua s組 xudt duqc de ph11c w出 cong cac cong 甘油h tning 血仇， San xuiit va I~p 峭的 di€u khi缸 hi,lpn6i dien, m孟ng c旬， thang cap, nga r告， ti treo va cac ph\l ki~n dien 岫k Xay d\ffig d的1g day trung位 va 世間 bien dien d臼 35KV﹔ Gia cong c訟， u6n,sanphu b€m赦組m Io早i; Thi已t跨出i cong va san xulit cac ph\l kien 6月份ng nghi旬， v~t lieu each 他ict, b6n ch官a ap h,rc b~g kim Io斜， Thi€t 時也i cong va s組xu§t may rn6c thi€t bi dilng cho niing h旱， b6c do v孟 v~ chuyen hang h6a; Thi€t k€ va xay d\ffig cac cong 甘lnh cong nghicp va d紐 d\lllg; Nghien c的 uam吋ng va 她的 doanh cay ca且h, boa bons位泊 cay cong nghicp; Thi cong I~p d學t h~ 也6ng phbng chay chi a cbay, M th6ng ch6ng di,lt 曲直p cho cac cong 甘·lnhd組 d1,1.11g va cong nghiep; S組 xulit M曲 do組h M th6ng ch6ng do ph11c V\l cho cong 缸lnh xay d\Illg血gh缸， S組 xulit be－的時， cac cliu kien b~g 泌的ng﹔S缸瓦udt 地ung cl!a, tubng rao bang kim Io徊， S組 xui\t gia且 giao, c6t pha, cac m草t hang 1r個巨甘i ni,li thdt bang g6; Gia co時也~p;Sa且 xui\t khung keo (nha tifu ch€); San xu§t gia cong cac Io事I da; Dilu tu kinh doanh co so h11 t!ng ~ khu cong nghi旬， cµm cong nghi旬， khu cong ngh~ cao （即i cit Ia di\u tu 岫ue()ng nghicp); E)§u tu xay d\lllg仙的g kY thu~t xay d\lllg; Ki曲 doanh 脆的n皂白（d§u tu t事。 l~p 站起， cong 甘lnh xay d\lllg de ban, cho 也悅， cho 也ue mua; d§u tu cai t早0 ddt va ddu tu cac cong trlnh 吋n ddt thue de cho 曲的 l早i ddt da c6 悔自g）﹔跑到i doanh djch V\l bdt di,lng s訊（djch V\l moi gi6i bdt di,lng 呦，djch v11 djnh gia b&t 的ng s缸， djch V\l s組 giao djch bait di,lng s鈕， djch V\I tu V缸 bait di,lng s鈕， djch V\I daiu gia bait 的ng s缸， djch V\1 qu組g cao b&t di,lng s妞，djch V\l quiln l甘 bi\t d(lng silo)

4. Chu kY sil.n xu缸， kinh doanh thOng thll'img.

Chu iφs組 XU缸， kinh doanh cua Cong ty keo dai 甘ong vbng I 2 thang theo n油ltai ch姐h thong thubng bAt d§u 的 ngay 0 I thilng 0 I d€n ngay 31 th組g 12.

s. D~c diem ho仰的ng cua doanh nghiep trong ni\m 給i chinh c6 矗nh hll'伽g clSn bao cao tai chf曲：岫6日gc6.

6. TBng sA nhan vien d后n ngay 31 th8ng 03 n量m 2017: 12 吋1an vien.

7. Tuyen Mv色岫a nling so sanh thOng 出 tren B通ocao 訟i c凶nh

Vi~ l\ra chon s6 li~u v孟 thong tin dn phai 甘凶I bay trong Mo cao 位i chfnh duqc thuc ruen th田 nguyen tAc c6 the so s紐h duqc gifra cac 峙 k€ t。但仙cmg’ ung.

II. NI企N D(> KR TOAN’。σNVJ TIEN T~ SU D\]NG TRONG KE TOAN

1. Nien (fQ kS tolin

Nien di,l k€ to組 cuaCo月 ty b~t di\u tir ngay 01 th孟ng 0 I va ktlt thuc ngay 3 I 也aag 12 hang n恤．

2. DO'D vj ti色n te sfr d\rng trong k是 t。但

的ng Vi¢t Nam (VND) dtrQ'C SU d\lllg Ilinl dcm vi tiSn t~ de gbi s6 峙 to的

III. CHU.t\.N Mt)℃ vλCHED(> K豆 TOAN AP D\)NG

1. Ch~ a9 k~ toan ap d1,mg

Cong ty ap d1,1.11g 臼益的時 to紐 do組h nghi給 Vict Nam theo hu個g dfuI ~Thong tu s6 200/2014.斤T-BTC duqc Bi,l T凶 chf1曲 Vi¢t Nam ban hlinh ngay 22/1212014, thay th€ cho Ch~ do kt\ t。但 do組hn拉iep b個 hanb theo Quy是t djnh s6 15/2006/QD-BTC ngay 20/3/2（即 c泌的凶的g Bi,lTai chi且h va Thong tu so 244/2009.月T-BTC ngay 31112/2009 cua Bi,l Tai ch包h.

2. Tuyen bA v~ viec tuan thu chu~n m\l'c k屋 to盧n va ch~ dQ ks toan.

Chu峙的i dli thi,rc hii;n cong vii;c k~ toan Iiip 泊的nh bay b是o cfo ta.i chfnh th間 cac chu§n rnl,!c k是 toan Viet Nam, c峙的 k€ l＜。但 doanh nghi¢p Viet Nam v孟咚 quy (lj曲 phi\p Iy c6 lien quan. Bao呦 tai chi的 da dUQ'C叫bay mot你h trung 血管c va hqp Iy v€岫 hl他 tru c呦， k€t 制厄瓜do幽 va cac Iu6ng tien cua <loanh nghiep.

Vice Iua chon s6 Iicu va.thong tin d.且 phiii 虹inh My trong ban Thuy€t minh bao cao t3.i ch姐h duqc 也開 hi¢n 曲的 nguyen 泊c trQng y已u quy djnh tai chuin muc k是 toan Vi~t Nam so 21 吋rlnh bay Bao Cao Tai Ch﹛恤，＼

IV. CACCH的H sAcH KE TOAN AP D\)NG

I. Caclo學l tY gia h6i cloai 矗p dr,mg trong k~ toan

呵呵JV三

Cong ty thuc hi~n quy 的I d6呵呵呵it~ ra 的ng Vict Nam can c自 vao tY gia giao djch tht,rc t已 va tY gia ghi s6 ke t。但－

Nguyen tlic xac ctjnh tj gia giao djch th\l'C t~

~§~；~c!c d~：＝~！﹔出去泣phat叫 trong 峙（沙i帥叫心，叫iii tra duqc叫恤ngay bang ng＇呻吟） duqc hi!ch恤師呼叫＼！CCtic thuy, I minh nay 泊 bPpMnli妙的血h cdc Bao cdo tiii chfnh.

Tra11g 8

CONG TY CO PHλN FULL POWER Miu sB B 09 • DN

BAN THUYET MINH B...\O cAo T Al Cl自HCho妙ke toan ngily 31thang03 niim 2017 D<m v; tinh: Dong Vi~t Nam

sa du cu6i 峙 clia cac khoan mµc ti€n te (ti鈕， tl!O'llg c:ll!O'llg ti侃， cac 泌的組 phai thu v垣 phlii 仕龜，睹。但帥 cac kh。如 mµc 帥truoc cho n研討 b鈕，略而 mua, .肉﹒－’甘a ti en 甘uac, chi phi 帥甘uoc, cac 的10加d草t CQC va cac khoan doar曲 thu nh~ 仕uoc）的 goc ngo~ t早 dm;rc d組h gia l扭曲的 ty gia giao djch th\fc tS cong b6

t車i thm diem l串p bao cao tlli ch inh:

- T夕 gia giao dich th\fc te 岫i d如h gia l事I cac kho組 mµc ti€n te c6 的c n伊拉 te duqc phan Io11i Ia tlli s伯溫p dµng 曲的 cy gia mua n伊拉 te clia Ngan hang Ngo早i thuong Viet Nam. Ty gia mua quy 的i t11i ngay 31/1212016: 22.720 VND尺JSD.

- Ty gia giao djch th\fc t已 khi d組h gia I11i cac 岫Olin ffi\IC til~D te c6 的c ng呻吟duqc phan Io11i Ia nq ph似的： ap d\lllg theo tY gia ban ng呻吟 cliaNga且 hangNgo學l thuong Viet Nam. TY gia ban quy doi t11i ngay 31/1212016: 22.790 YND/USD.

Che曲 tech cy gia pMt sinh 甘0月n旭 tir cac giao dich bAng ngo11i te duqc拉i nhan vao kSt qua ho11t d9ng ki的 doarih.α泛的 l仇h cy gia do d的h gia l早i cac 岫。但 ffi\IC ti€n te C6 的c ng呻吟 t早i ngay k€t 削c nlim tlli chinh sau 油i bU 叫 chenh lcch t包g vil. chenh Iech E目的duσc ghi nh如 vao ket qua ho事t dong ki油 doanh.

Nguyen t孟c xac ilinh tY gia ghi sA k后 to伯、Khi thu h6i cac 尬。組 DQ' phlii 也u, cac kho訟 kY cu恨， kY quy ho草c thanh t。但 cackh。但即phlii 帥 bang ng呻吟， Cong ty sti d仙g cy gia ghi s6 也\IC t已 dich

danh.

2. Nguyen tAc ghi nh'n cac 岫祕且 ti~n va tmYng ilmYng ti~n

、、“Tien bao gom 討在n m~t t11i quy, tien gtii ngan hil.且gkhong Icy h個 vil. ti€n c:lang chuyen.

Cac 岫oan tlrO'ng illlO'睹的n bao g6m cac kholin ti€n 。i c6 l寸 h11n vil. cac khoan d~u tll ngan h個 c6 thm h\IR g6c khong qua ba th如g,c6 白白 th叫 khoancao, c6 kha nAng chuy純的Id~ dang 由組h cac lu仰g ti€n xac djnh vil. 他ong c6 nhi€u吋1 ro trong chuy€n 的i thil.nh ti€n

3. Nguyen tile k~ toan cac khoan illiu tu tai chlnh

Nguyen tAc k~ toan cac khoan dliu tu g6p v6n vao <1σn vj khac

Khoan diiu tu 的p van vao c:IO'll vi khac la kh。但 d~u tu clia Cong ty vao cac dO'll vi khac de thµc men cac dµ 組 hqp tac k.inh do缸由．

Cac khoan diiu tu duσc位i nh~且也eo gia g此， bao gom cac chi phi lien qu組 ave tiep den viec dau tll.

Viec 甘!ch l~p dµ phong c:luqc 也\fC men C!in c白 vao ket qua cua cac dµ an hqp tac 組nh do組h

4. Nguyen tlic ghi nh'n cac 岫oan phai thu thuO'Dg m串i va phili thu 岫11.c:

Nguyen tac ghi n峙n cac 岫oan ph壘i thu: theo gia g6已出r d\! phbng cho cac 岫oan phlii thu 泌的 dbi.

Vice phan Io早i cac 尬。他 phlii thu l孟 phlii thu khach hang, phlii thu noi 峙 va phai thu khac ti\y 也uoc 也eo tfnh chAt cua giao dich phat sinh ho\lc qu組 hc gifra c6ng ty va 的i ruqng ph<ii thu.

Phuong pMp l~p d\f phOng phai thu岫6 doi: dµ phbng phai thu 岫6 c:lbi duqc uoc tinh cho phiio gia tri bi t6n th§t clia cac 油Olin DO' ph訟 thu vil. cac 尬。anc:1iiu tu nam giu c:1en ngay c:!ao h祖 khac c6 b組 chilt tuong l\f cac 油oan phai thu 岫6 c6 kha nang 也u h6i da qua h仰 thanh to訟， cbua qua h個油ung c6 the 划地ng doi duqc do 址1ach nq khong c6 kha n盈ng th缸1h to釘1 vl lam vao tlnh lr11Rg pha s訟， c:lang lam thu t\IC giai th€, m~t tfch, b6 甘6n...

5. Nguyen tile ghi nh~n hang tan 岫o:

Nguyen tAc ghi nh串n hang tAn 岫o:H祖g t6n kho duqc ghi 的~ theo gia 的c （）叮當 d\T phOng E目前l gia va dµ phOng cho hang t的岫o I6i 也說， m.it phfunch At.

Gia g6c hang tAn kho duQ'c xac <ljnh nhu sau:

- Nguyen Ii斜， V車t Li斜， hang h6a: bao g6m gia mua, chi phf v~ chuyen va cac chi ph{ lien quari間Z且是pkMc pMtsi泊位 c6 duqc ha峙的且尬。 δdia diem vil. 缸個g tMi hiCfi 個．

·Chi phf s訟 xuiit M凶 doa且h dc'r阻g: bao glim chi phf nguyen v車t neu ch恤，由徊的時間c u句 va c凶 phf s組 xuAt chung phat s且 trong qua甘岫 th\fChicn xiiy !lip cac c6ng tr祉1h xay d\lDg d<Y dang.

l. J.. Phuσng ph矗p tinh gia trj hang ton kho: Nh~p 甘uci'c xuat 甘uoc

H(lch toan hang tl>n kho: Phuong phap ke 岫剖 tl沾emgxuyen.

PhtrO'ng phiip l~p d\f phOng giam pa bang t~n 柚o: D\! phOng cho hang t6n 尬。 duσC 控他 l~p 岫i gia 倒也uiio c6 th益也＼！C hien duqc clia han皂的n 尬。nh6 hO'n gia g6c. 。ia 仕i thu但 c6 the伽c hi~n duqc la gia b甸的帥叫di chi pbf的 t（的 d hoan thil.nh s伽 phki va chi phf b組 hang uoc 血h. s6 d\f phong giam gia hang t6n 恤o Ia s6 chenh Iech gifra g泌的c hang t的 kho l的 hO'll gi通叫出uiioc6 的 th\fc hien c:luqc cua chung. Dµ phong gi旭 giah組g tc'in khoc:lu忱地p cho t的1g m草t hang t6n kbo c6 gia g6c l0n hon gia tri thuiio c6 th已 thµc hien c:luqc

6. Nguyen tlic ghi nh'n va 抽iu hao 位i san c6 djnh (TSCD):

6.1 Nguyen tlic ghi nh串n TSCD hfru hinh:

Cdc 1huyl1 minh ndy Id b(i ph伽 hffP th<inh cac Bao c.曲，di chfnh. Trang 9

C6NGηCO PHAN F肌L POWER

BAN THUYET MINH BAO CAO TAI CHiNH

Cho紗ke toan ngay 31 thang 03 niim 2017

Miu s6 B 09 -DN

Dem vi tinh：的ng Vi~t Nam

Tai s訟 cd djnl_i hfru hinh d1;1'Q'C ghi 油加 theo nguyen gia 帥 di(-)g1蚓 hao man lily k~. Nguyen gia la to祖 bo cac chi phf ma doanh nghi卻 phlii 岫 rad~ c6 duqc tai s泌的 dinh 恤，den削的m dua tai s但 d6吻 ~(II1g倒也 sang SU d~皂白的 d\l t仙. cac chi phi phat岫訕訕 nl曲 ban d§u chi duqc ghi t適時 nguyen gia tai san co d(nh neu cac chi phf nay chl!c chl!n lam t街1glc,ri fch 短的 te trong tucmg lai do s白 dµng tai s組 d6. Cac chi phi kh6月 th6a man di€u ki~n tren duqc ghi 也~ Ia chi phf trong lφ

也i tai s組 c6 d(nh duqc b組 ho~c 也叫 Jy, n肌肉 gia喊叫u hao lily k是 duqc x6a s6 va b~t kY 岫。但 l滔滔 naophat s幽的viec 也叫 ly d€u duqc t恤吋Othu 的事p hay chi phi trong 峙，

Xac djnh nguyen gia 虹on皂的ng 仕U的1g hσp

Tai scin c6 tl;nh h仇＇ hlnh mua siim

Nguyen gili tai san c6 di曲 bao 的m gili mua （帥（－） clic 岫。但 duqc chi~t 岫~u thuong m11i ho~c gi個 gia), cac 拙。但 thue c地6ng bao 的m clic khoan thue dm;rc ho泌 l學i) va clic chi phf lien qu組 lr\IC 的p d~n viec dua tai S訟 vao 甘制啥也是i sfui sang SU d\lllg, nlm chi phi IAp d~t, chiiy 也宜， chuyen gia va clic chi phi lienqu組we tiep khac.

Tai s釘 c6 d(nh hlnh 由組h do dfiu tu xay d\lflg 也eo phucmg tl的c giao th缸， nguyen gia la gia quyet toan cong 虹lnh dfiu tu xay d個皂， cac chi phf lien qu個問c tiep 尬地c va 1e phi 恥。c bii (neu c6).

Tai san c6 dinh la 站起 c帥， v~t ki已n t:nlc giia liEn v6i quy€n su dµng d~t 也l gia tri quy€n SU d\111& d~t duqc xac dj且h rieng biet va ghi 曲事n l孟 tai san c6 djnh VO 隘nh.

6.2 Phu·ong phap 岫i1u haoTSCD

T孟i siln c6 dinh duqc岫au hao theo phucmg phap du加E血泊g d\la tren thbi gian s白 d\111g ucrc ti他 cua 位i s但 Thm gian hi:tu d11ng u6'c tfnh la thm gian ma ti\.i s釘， phat huy duqc tac d11ng cho san xuat kinh doanh.

ThO'i g ian hau d{mg r¥6'c tfnh cua ctic TSCD nhr¥ sau:

Nhaxur'n怒， vqt kien tnlc

May m6c, thief bi

Phlf(Jng ti~n vgn tai，的。1en dtin

7頁iet t旬， dung cu quan ly

7. Nguyen tlic ghi nh¥n chi phi xay d\lng CO' ban d<Y dang:

20 niim

05-08 nam

06 na’” 。5-06 nam

臼ii phf xay d\lflg cσban do也ng duqc ghi 油拉出eo gia gBc. C凶 phi nay bao g6m: chi phi mua s~ m6i tai san c6 dinh, xay d\IOg m6i ho(!c sua chi:ta, cai !<10, mδ rong hay甘ang bi lili kY thu~t cong trl吋l.

Cbi phi nay duqc ket chuyen ghi 位B皂白i s飢 khi c6ng trlnh hoan th旭h, viec nghietll 也u to月 the dli th\IC 凶en XO嗯， tai s組 duσc b祖 giao va dua vao 訂個1g也是i sfill sang su d11ng

8. Nguyen tlic ghi nb¥n chi phi trli tnr&c

。ii phi tra tru&c t@i cong ty bao的m clic chi phf thµc te da phat sinh nhung c6 lien quan d缸 ket qua h。但 dong kinh doanh cua nhi在u kY k是 tolin. Chi phi tra 甘u&c cua cδng ty bao gom cac chi phi sau: Chi phi thue d訟， chi phi c6ng Cl,1 d\111g Cl,1 va cac chi phf khac ...

Phuong pbap phan bO chi phf tra 甘u6'c: Vi~c tfi的 va phan b6 chi ph﹛閻甘u&c vao chf phf ho事t dong kinh doar曲的阿姆由eo phucmg pMp du加g th知g. Cfillc白 vao tfnh chat va mire do 的ng lo\li chi phi ma c6 thiJi gian pha且 bO nhu sau: chi ph﹛世龜甘ucrc ngfill h學n ph釘l b6 甘ong vong 12 tM且g; chi phf 虹a truoc ctai h但 phan bo tit 12 thang den 36 th缸ig.

9. N♂iyen tile ghi nh~n nQ' phlii tra

Clic 岫oan nσphai 吋 duqc ghi 的車n theo nguyen gili va khong 曲直p hero nghTa V\I phai thanh toan.

Congty 也\IC hi~ ph組 lo早i clic kho釘， IlQ' phai 甘a lll.phai 甘a ngubi b鈕， phai tra kh重c tily thuoc 曲曲的ih chit cua giao djch phlit si的 ho於中組h~ giil'a c6日Ety va d6i tu圳海 phai 甘晶

’，．． λ ‘’，、’‘．、Cac kho組 nσ phlii tra duqc 曲的 doi chi tiet 也eo ky h早n phai 1ra, d6i tu個g phai 甘之 Io事i nguyen t早 phai tra (bao gom vi~c d組h gia !<ii OQ' phfil 吋也6a ma且<1inh nghia cac khoan m11c 自n te c6 g6c ngo抖的 va clic y釘的 khac 也eo nhu ciu quan ly cua Cong ty.

T剝 thlri di€m l\lp bao cao t組 chfnh, Cong ty 沙i nh~ ngay mot khoan phai tra khi c6 cac bfuJg ch的g cho 曲直y mot岫0拉伯n th~t c6 地a nang chiic chiin x主yra 也由 nguyen !Ac th~ 甘·ong.

10. Nguyen t矗c ghi nh~n vay

G泌的 cac 岫。但 vay duqc ghi nh~ la t6ng s6 tien di vay cua cac ng飢 hang, t6 ch此， c6ng ty tlli chinh va cac 的i tu仰g khac

Clic kh。但 vay duqc 也eo dδi chi ti~t the。他睹的I tuσngchov旬， cho nσ， tirng 岫是 u&c vaynqv益的ngl。但 t泌 S組 vaynq.

11. Nguyen tAc ghi nh~n va vAn hoa cac khoan chi phi di vay:

Cdc的uyitminh n句， Id bpphtjn h仰的卸的 cdcB血呵。’。i chfnlr. 7門ra11)110

CONGπCOPHλN FULL POWER

B.AN THUYET MINH BAO CAO TAI CH到H

Cho妙 ke totin ngay 31thting03 niim 2017

Miu s6 B 09 - DN

Dσn v; tinh: Dong Viet Nam

Nguyen t益c ghi 曲~n chi phi di vay: I組 ti~n vay va cac chi phf腦c phlit si凶 lien quan tn,.rc 峙的cac岫恤 vay cua do叫 nghi~p duqc ghi 的事n nhu

khoan chi phf San XU缸，泌的 doanh trong k夕，叫他l chi phf nay phat si的 tir cac khoan vay lien quan 切c tiep den viec diiu tu xiiy d\!Ilg ho(lc san xuat tai san dδdangduqc d凶JVao ~普通的船 san d6 (duqc v6n h6a）岫i c6 du dieu ki~n quy dinh t11i chu§n m\Ic 的t。如 s6 16 ”口ii phi di vay”。

TY I~ v6n h6a t'IU'Q'C sfr di.mg CIS xac t'ljnh chi phi di vay dll'Q'C v6n h6a trong 峙： Tru前1g hqp phlit sinh cac kh。如 van vay chung, trong d6 c6 sir d1,111g cho l A J.. 袋，’

ill\IC dJch d~u tu xay d\IDg ho(lc san xuiit mot tai san do dang 自l s6 chi phf di vay c6 du dieu kii;:n von h6a trong moi 勾 ke t。但 duqc xac dinh th切 t:Y 1e von h釘的i vσi chi phf liiy ke blnh quan gia quy~n phat sinh cho viec d~u tu xay d\Iflg ho(lc s如 xuiit tai san d6. Ty le v6n h6a duqc tfnh theo cy le lai suiit blnh , -quan gia quyen cua cac k訕訕 vay chua助 trong k)' cua doanh nghiep. Chi phf di vay duqc von h6a trong k)' khong duqc vuσt qua tong s6 chi phf di vay phat sinh 宜。ng峙的

12. Nguyen t量c ghi nh~n chi phi ph矗l tr孟：

Chi phf phai 甘 bao 的m chi phf Iai vay phili 甘丸 chi phf co峙的nh va cac chi phf phai 凶凶ac... dii phat si他 trong k夕 Mo cao nhung 血管C t已 chua chi tra Cite chi phi nay dm,JC u&c t恆h hqp Iy d\Ia 仕en cac hqp do月，也6a thu鈕，－

13. Nguyen t~c ghi nh~n v6n chi! s<Y hih且

Nguyen t~c ghi nh~n v6n g6p cua chu sO- hfru: 、van g6p cua chu so hfru duqc hlnh 也組h tu s6 tien era g6p vδn b組 d衍， g6p 吋 sung cua cac c6 do月， v6n g6p cua chu so h加 duqc ghi 伯納曲的吋 v6n

自uct已 dii g6p b~g ti€n ho(lc b包g till sa且 tfnh theo me的 gia cua co phieu era phlit h拉過他i m6i 血泊h l紗， ho事c huyd(l月 them de mo r(lng quy mo ho11t dong ctia c6ng ty.

Nguyen tile ghi nh~n th~ng du v6n c6 phlin.

Th~ng du v&n c6 phlin: Phan 組h khoan chenh 1ech 隨時 giua gia phat h祖h c6 p凶是u so v6i menh gia 他i phat h旭h I§n d~u ho草c phat h誼!h 吋 sung c6 phi~u va chenh lech tang, gi拉I gifra s6 ti~n th\IC ~ thu duqc so v6i gia mua I11i khi 凶i phat h泌h c6 phi是u quy. Tru的1g hσp mua l串i c6 phi~u d~ htiy b6 ngay t11i ngay mua thl gia tri c6 phieu duqc ghi giam ngu伯伯n ki他 do組h t11i ngay mua Ia gia 也\IC t~ mua l!li va cilng pMi 位i giam ngu6n van ki凶 do個h chi tiet theo menh gia va phk th(ing du van c6 phk cua c6 phi8u mua lai.

Nguyen tile ghi nh~n !Qi nhu~n chua phan ph&i.

Nguyen t~c ghi 凶an !qi nhuan chua phan ph6i: duqc ghi nhan Ia s6 !qi nhu加（ho(l.c 16）的防t qua ho事t d(lng ki他 doanh ctia doanh n。iep sau 岫i帥（） chiph﹛伽是 thu 曲直p do組h nghi~p cua 峙 h伽 hanh va cac khoan di在u chinh do ap d\lng h6i t6 thay ddi chfnh s重ch 日 tofu 咱也在u chinh h6i tel s泊的宜。ngy~uctia cac n迦n 叮叮＆c.

Viec phiin ph6i l似的咐 duqc c訕吋vao di€u le Co月 ty va thong qua El11i峭的ng品的ng胸口祖

14. Nguyen tac va phmmg phap ghi nh~n Doanh thu va thu nh~p khac

Nguyen tlic vii phll'O'T!g phap ghi nh~n doanh thu hQ'p ct8ng xay d開g

Doanh thu cua h仲 dl>ng xiiy d11ng bao glim: Doanh thu ban ddu duqc ghi 的事n trong hqp d6ng; va cac 岫。如 tang, gi帥岫i th\IC hif;n hqp d6唔，也kh。但 ti在:n thuang va cac kho扭曲扭曲的組 khac n~u cac khoan nay c6 kha nang lam 由ay d6i doanh thu, va c6 曲直 xac djnh duqc m(lt each dang tin c,iy. Doanh thu ctia hσp ct6ng xiiy d\!Ilg duσc xac d曲 bkg gia tri hσp ly cua cac 尬。如 dii thu ho(lc se thu duσc Viec xac d凶i doanh 也u cua hqp d6ng chiu tac

’, dong ctia nhieu yeu to kh6月 chac ch加 vi chung tu夕 thu(lc vao cac S\I kien se xay ra trong tuang l訟. Viec u&c 白山 thu加g phai duqc stia doi khi cac s11 kien d6 phiit si且h va nhling yeu to 岫6且g chllc chan duqc g山 quyet. Vl v,iy, do組h thu cua h叩 d6ng c6 th已 tling hay giam a tirng thm 峙

Ghi nh~n doanh thu va chi phi ciia hQ'p a8ng xay d\mg d甘Q'C ghi nh~n theo 2 tmlrng hQ'p sau:

1.Tr叮img h押 hQ'p <fling xay d11ng quy djnh nha th§u d帥，c th扭曲 t。但 theo ti~n <fQ k豆 ho~ch: khi k是t qua 也\IC hii)n hqp d6ng xiiy d\IDg duqc 帥c t﹛帥、n的t cach dang tin c鈔，也l doanh 也u va chi phf lien quan d8n hqp d6ng duqc ghi 前最n tuang 企ng v6i ph益的時 viec dii hoan th加h do 吋la thdu t\I xac dj他司、心的y I叫0 c叫叫叫的gp叫(le vao h叫岫h叫eo tifu do叫c

2. Tr甘的1g hQ'p hQ'p dl>ng xay d11ng quy djnh 凶泊位1liu th倒過 to扭曲的 gia trj kh&i ltrQ'llg th11c hien: khi k€t qua thvc hien h” “ ng xiiy d\IDg duσc xac ' dinh ml)t each dang tin c車y va duqc khach hang xac nh祉， doanh 也u va chi phf lien qua:n dbi h叩 dong duc,rc ghi nhan tucmg 個E v6i ph組的ngviec d在 hoan '/. 也組h duqc khach h細g xac 凶如的ng k)'ph組組h tren h6a dan dii l~p. ／~.三

玄宗Elcli v&i h~ dδng xiiy d\Iflg gia c6 djnh, ket qua cua hqp dong duqc u&c tfnh m(lt each d組E tin c~y khi thoa miin ct6ng 出台i 4 rueu kie且. I . T6ng doanh thu 心hqp dong duqc t恤恤吋t耐hd組g tin呦， 2. 訕訕呦均由u duqc 1(,J'i fch ki油 t~ tir h仰的~； 3. Chi phf cts hoan也岫h甸的g vaph訟的ngVl~C dii ho沁血紅血 t事i thai d1缸n l~p bao cao tai chfnh duσc tfnh t。但 mot cach d組g tin c~y; 4. Cac khoan chi phf lien quan den hqp dilng c6 th€ xac d1吋1du忱的 ra且g va tfnh tofu m申t each d切g tin c事y d~ t6ng chi phi th\fc t已 cua hqp d6ng c6 也已 sos他h dm;rc vcii t6ng d\f t。但

Cdc thuyit minh ndy Id bQ ph(jn hqp tlulnh cdc Bao cdo rdi chfnh Trang 11

CONGπCO PHAN FULL POWER

BAN THUYET MINH BAO cAo TAI cHiNH Cho妙ke toan ng，砂 31thting03 吋m2017

Mliu s8 B 09 - DN

Dσn vi tinh: Dong Vift Nam

。6i v6i hgp d6ng xay d\Ing v6i chi phi phµ 也em, kEt qua cua hgp 的ng duqc u6'c tfnh mot each dang tin c~y 拙i th的 man dang thOi 2 dieu kien: I. Do個hnghi@ thu dm,Jc IQ'i fch ki的 te tu hgp do嗯， 2. Cac khoan chi phf lien qu組 dEn hgp do月 c6 the xac di凶l duqc ro r祉ig va tfnh toan mot each d如g tin c~y khong ke c6 duqc ho祖甘a haykh6ng

Nguyen tlic vi\ phuong phiip ghi nh~n doanh thu ho事t dQng tai c恤h

Doanh thu hoat dong tai ch組h ph組組h doanh也u tu ti~n Lai va doanh thu ho11t 的ng t泌 chfnh khac cua doanh nghiep (lai chenh 1ech tY gia era thuc hien);

Doanh 也u phat sinh 也 ti~n Iai dm;rc ghi nh~ kl益也oa man dong thOi 2 dieu ﹜ci~n: 1. C6 油a nang thu duqc !qi fch tir giao d(ch d6; 2. Do缸ili 也u duσc xac

d戶h tuong dcSi chlic ch~且- Ti~nl組 duσc ghi 由紅的n cσso thOi gian va l到 sui1t thuc t已伽gk步

Khi 地6ng th已 thu h6i mot khoan ma仕的c d6 era ghi vao d。但h 也u 出岫。但 c6 kha n祖g kh6ng 也u h6i duqc ho~c kh6ng ch~c ch~ thu h6i duqc d6 phfu

h11ch t。但 vao chi phi phat sinh trong峙，油δng ghi giam doanh thu.

15. Nguyen t~c vi\ phuong phiip ghi nh~n gi矗 v6n hang ban

Gia v6n hang b如 ph伯伯h gia thanh san xu:it cua san ph:im xay l~p hoan thanh trong 峙， Va CaC chi phf khac dU<;YC ghi nhan vao gia v但 ho~c ghi giam gia v6n trong l寸 bao cao. Gi重 v6n duσcg趾 nhan 剛出m di€m giao djch phat sinh ho~c khi c6 kha nllng tuang d6i chlic chan se phat si的 trong tucmg l的 khongphan bi~t aa chi tien hay chua. Gia v6n hang ban va doanh 也u duqc ghi 且han 的時也m theo nguyen tac phi! hgp. Cac chi phi vuqt tren mire tieu hao blnh thu的g duqc ghi nhan ngay vao gia v6n theo nguy在n~c血紅甘ong.

16. Nguyen t量c vi\ ph叮ong phap ghi nh~n chi phi tai chll由

Chi phi tai chmh bao glim: chi phi cho vay va di vay v6n’的 tY gia h6i doai va cac khoan chi phi tili ch組h khac.

Kh。但 chi phf tai chinh duqc ghi nhan chi tiEt cho 的ng n(li dung chi phf khi thuc tE phat sinh trong k夕 va dm;rc xac d1曲 mot cach d位1g tin c~y 治U c6 day d白b11ng chirng ve cac “10釘1 chi phi nay.

17. Nguyen tile va phuO'Ilg phap ghi nh~n chi phi thu~ TNDN hifn h前由．

Chi phf 血泊也u nh事p doa的 nghi¢p hi~n h祖h Ia s6 th的 thu 的事p doanh nghi¢p phai nop tinh 仕但也u 曲直P chiu 血泊 trong nfun 咱也uE sufit thue thu 曲iipdo紅由 nghiep hien h組h.

Cac khoan 由ue phai 的p ng街1 泌的 nha nmi'c se dm;c quy已t t。但 C悟出e v6i C(J qu組血泊 CMnh Lech gi吐a s6 thu已 phai n(lp theo s6 sach va s6 lieu kiem tra

quyet to個 seduσc dieu ch!nh 抽i c6 quyet to組 chinh thuc v6i cσqu翎甘rne.

Chfnh sach thue the。他frng dieu ki¢n quy djnh cho Cong ty 峙ke t。但咄u sau: ap dµng m白c thue suiit 也ue TNDN20%

18. Nguy是n t~c ghi nh~n l矗i tren ca phi缸

凶cσb組的n ci\ P也u duσc t岫 b~gcach I§y lσ1 凶ua.n ho~c 16 ph細吋 cho c6 dong so hiiu c6 phiEu ph6的ng cua Cong ty sau 岫i帥 di phk Quy khen 主. ，又， ;; thu的g va phuc !qi duqc trich liip 甘ong k夕 chia cho s6 luqng blnh qu紅i gia quyen cua so co phieu pho thong dang h.ru h紅ill trong ky.

Llii suy S祖缸en c6 phieu duqc t仙 b~g each chia !qi nhuan ho泌的 sau thu已 phan 吋 cho c6 dong so hiiu c6 phieu ph6 th6ng cua Cong ty (sau khi da dieu chinh cho c6 tire cua c6 phi已u uu dfil c6 quy~n chuy台n d6i) cbo s6 luqng bl曲中包 gia quyen cua s6 co phi~u ph6 thong dang luu h組h trong k夕 va s6 !uσng b凶i quan gia quyen cua c6 phi已u ph6 的ng se duqc pMt hil.nh trong truemg hgp ti1t ca cac c6 phieu ph6 的時的m 01\ng c6 tac dong suy giam deu ducrc

chuyen th拉ill c6 phiEu ph6 thong

19. Cong ci.i tai chinh

Ghi nh~n ban d~u

Tai san tai chinh

\ Th凹的ng tu s6 2 1仰009月T-BTC ngay 6 thang 11 nllrrl 2009 ("Tho日g tu 210"), tai s組 tai chfnh dm,rc pha且 lo<ii mot each phu h叩， cho m\]c dicb thuyet >\ minh trong cac bao c紛紛i ch﹛恤， thanh tai san t剖 chfnh duqc ghi nh扭曲eo gia tri h呻吟 thong qua Bao cao ket qua ho早t dong 泌的 doa恤， cac khoan cho ;;; vay va phfil 也u,cac 尬。an dku tu girr cten ngay dao h個 va t泌 S組 tai chfnh siin sang di\ ban. Cong ty quy已t d但h phii且 l。但 cac tili s但也i chfnh nay 仙也m Ir

diem拉i nhii且 liin diiu

T事i 血o; diem ghi nhan 1.ln d衍， t祉 san tai chinh duqc xac d曲曲eo nguyen gia c(lng v6i chi phi giao djch true前p c6 lien quan.

Cac tai san tili ch包h cua c6ng ty bao gδm tien vacac 尬。但 tien giri ngan h妞， cac khoan phai thu khach hang va phai thu 地ac.

NQ' phiii trii tru chinh

Nσphai 的 tai chinh 出eo phllffi vi cua Thong tu 210, cho m叩dich thuyet mi由世ong cac bao cao tai ch恤， dugc pha且 lo11i m{lt each phu hgp th切h cac k1!。但問 ph“ tr~. t凶 chfnh duσc ghi nl恥的ng qua Bao 呦 ket q凶 hollt dong ki也 do祉，耐地。但 nσphai 的惱 ch岫 duσc xac d恤由eo gia tri ph組bo. C~ng ty xac dµih vi¢c phiin lo早i cac 岫oan no- phai 凶 tai ch包h t<ti thiri di~m ghi 曲直n Ifui d§u

Cele thuyet minh ntiy Iii b6 ph(jn h(!p thimh cac Bao cao tai clrfnh 7子·anR 12

J

Mi'iu s<\ B 09 - ON CONG四CO PHAN FULL POWER

BAN THUYET MINH BAO cAo TAI cHiNH

Dσn vj tinh: Ddng Vi~t Nαm Cho 砂 ki! toan ng，句， 31 thcing 03 nilm 2017

Tat ca nσphfil 甘a tai chinh duσc ghi 曲直且 ban d~u theo nguyen gia c申ng v&i cac chi phi giao djch tnrc tiep c6 lien quan.

Nq phai tra tru chf•由 ctia Cong ty bao g6m cac 尬。但 phai 甘a ngum b鈕， cac 組10an pMi 甘akh此， llQ" va vay.

Gia ttj sau ghi nh~n lftn dftu

Hi如何i抽6ng c6 yeu du xac dinh l~i gia 甘i ctia cac c6ng cµ till chfrih sau ghi nh!in ban d~u.

Bu tri世 cac c6ng q1 tai chinh

Cac tai san tai ch訟h va nq pbai 風尚 ch臼h dl!Q"C bu 叫 va gia t:ri thu包 se duqc 恤血 bay 甘en cac bao cao till chfrih n缸， vachi n缸， dan vi c6 quy在n hqp phap出 h組h vi~c bu 帥 cac gi a t:ri da duqc 位i由組n勾 vac6 y d凶i bu 吋仕en cσso thu妞， ho~c thu duqc cac tai s如 va th訕 toan nq phai 吋d6月 thm

20. Cac b在n lien quan

Cac ben lien quan la cac doanh ngh1旬， cac ca 的缸， tnrc tiilp hay gian tiilp qua m申t hay nhi~u m且g gian, c6 quy~n k:i€m soat ho草c chju S\I k:i€m soat CUa COng ty. Cac ben lien k缸， cac ca 曲直n nao tr\IC ti是p ho~c gi組 tiilp nb gi臼 quy~n bi~u quyet v孟 c6 組h hu&ng dang 隘的i v&i Co月紗，曲iing chuc trach quan ly chti ch6t nhu Tii月厚的d鈍， H()i d6ng Quan 剖，曲的ig th祖h vi<!n 血紅lC包住ong gia dlnh cua nhiing d曲直n ho~c cac b在n lien k是t ho~c的iing c6ng ty lien ket v&i ca nh組 nay ci:ing duqc coi l孟 cac ben lien qu組﹒ Trong vi~c xem xet 的ng moi quan he gi甘a cac ben lien qu徊， ban chat ctia m6i quan he duac

chu y ch白 khong phai la hlnh th白c phaply.

21. Nguyen t孟c t而lh bay t3i siin, doanh thu, k~t qua kinh doanh theo bQ ph~n

BQ ph(in U曲 do組h bao g6m b()ph扭曲eo Jinh V\IC k:inh d。但h va bQ ph街也eo khu V\IC dja ly.

B() ph!in theo Iii的 V\IC kinh doanh Ia m()t b() ph!in c6 也e phan biet duqc ctia Cong ty tham gia vao q泌的nh s祉I xuat ho草c cung cap siin pha血， djch vu rieng l忌， m()tnh6m cac s但 ph街1 ho草c cac djch V\J c6 lien quan ma bo ph(in nay c6 rtii ro va Iσi ich kinh te khac v&i cac bo ph(in ki由 doanh khac.

B(>ph扭曲eo 岫u V\IC d(a ly la m(>t b(> ph!\n c6的 phan biet duqc ctia Cong ty th阻 gia vao qu仙岫也 xu~t ho早c cung dp siin ph但L djch vu trong ph~ vi m(>tm6i m說1g kinh t已”的ma b(> ph(in nay c6 吋i ro va !qi ich kinh te khac v(ri cac b(> ph在n kinh doanh trong cac m6i 凹的gk1由 t6 岫忱。

V. TIIONG TIN BO SUNG CHO cAc KHOλN M \]C T RiNH BAYTRONG BλNG CAN DOI KE TOAN

。1/01/2017

2,793’。45,628116,7 10,469

2,676,335,159

31/03/2017

4,731,929,972 206,168,687

4,525,761,285

1. Ti色n va cic khoiin ttrO'Dg dtrO'Dg ti~n

Ti~n Tien miit

Tien g自1 ngan hang kh6ng J<Y h個

3,084,286,000

3,084,286,000

1,176,297,432

1,176,297,432

Cac岫oan tll'O'Dg d叮crng t i€n

Ti~n glii c6 峙 h<m 3 th但g

Cl}ng 5,877,331,628 5,908,227 ,404

2. D~u t甘 tai chinh dai h個： xem 住個g 23 va 24.

01/01/2017

D唔， phong

31/03/2017

Q!L.e旦旦

3. Phai thu ciia kh虛ch h釘ig

Gia t吋Gi矗 tr!

Ngan h學n

Khach hang tro時間的 (11,528,761 ,913) 25,529,635,964 (11,528,761,913) 29,290,876,854

(4,140,800,000) 4,140,800,000 (4, 140,800,000) 4,140,800,000 - c.ηTNHH XD Quang Thanh

(3,3 I 8,455,250) 3,318,455,250 (3,318,455,250) 3,318,455,250 - Cty TNHH Cong Trinh V7nh Due

{4,069,506,663} (11,528,761,913)

5,296,815,016

5,120,000,000

九653,565,698

25,529后i35,964

(4,069,506,663)

(11,528,761,913)

5,120,000,000

16,711,621,604

29,290,876,854

- Cong ty TNHH Rehab Italian Design

- Can Sport Shoes Co.,l..Jd

- Kluich hiing khdc

CQng

Q!L.e坐盟

(28,720,174,654)

(28,720,174,654)

(28,720,174,654)

Trang 13

01101/2017

01/01/2017

Giatrj

29,865,642,051

29 ,865 ,642,051

29,865,642,051

旦旦旦旦

(28,720,174,654)

(28,720,174,654)

(28,720,174,654)

31/03/2017

31/03/2017

AVAU

-AV

吶WJ

QJ－awJ

句，勻，

－

RJ

KOKU

-zo

昕一mm

－m

um－個巾的一”

G一厄瓜

－AA

904

9

22

-2

4. Tra trmrc cho ngll'Oi ban

Nglin h早H

Nhacung cap 甘ung nu&c

CQng

Cdc tlruyit minlr ncly Iii bt) plu(in hrrp thdnh cd，ι Bao cdo tdi chf11h.

5. Phai thu khac

CONG TY CO PHAN FULL POWER MhsBB09-DN

BAN THUY豆TMINH BAO cAo TAI CHiNH

Cho 紗ki tocin ngizy 31thcing03 niim 2017

a.Ng矗n h早n

Phai 也u khac

T敏n的lg

Ky quy, kY cuqc ngi\n h事n

b. Dai han

Ky quy, kY cuqc dai h個

CQng

。σn vi tinh: Dong Vi¢t Nam

Gia ttj D\l' JlhOng Gia tr! D\l'phong

217,676,752,549 (192’。47,156,770) 213,845,418,091 (192,047 ,156,770)

202,335,683,977 (177,259,088,196) 198, 124,349 ,519 (177,259,088,196)

14,086,982,917 (13,536,982,919) 14,466,982,917 (13,536,982,919)

1,254,085,655 ( 1,251,085,655) 1,254,085,655 (1,251,085,655)

z’。33,500,800 (1,882,500,800) z’。40,500,800 (1,882,500,800)

2,033,500,800 ( 1,882,500,800) 2,040,500,800 (1,882,500,800)

219,710,253,349 (193,929,657,570) 215,885,918,891 (193,929,657,570)

5. Phai thu 岫ac (ti~p theo) 31!03/2017 Ol/Ol/2017

旦位且旦旦控盟 Gia 仕i 豆豆且且直

c.Ph壘i thu khac Ia cic hen lien quan

+ Cong ty CP Bao G悶

+ Cong ty CP XD TM PhU A侈

+ Ong Torng Jen Shiaw

+ Ong Lee Hsien Pin

CQng

165,000,000 165,000,000

71,279,012,793 (71,279,012,793) 71,279,012,793 f刀，279,012,793)

1,836,194,122 (1,836,194,122) 1,836,194,122 口，836,194,122)

19.002.380,000 14,752,380,000

92,282,586,915 (73,115,206,915) 88,032,586,915 (73,115,206,915)

6. Nc;rxftu

旦坐坐

U KH ZAC LH AUKo ch -m 7

一治

m-G 勻LM－

U一

俏。－

u- OHV

-

Giag8c

H KH

’.<9.. KH

,oao ch

出．7－叫咱ω－G 句AM－

N- AHV- ν一句3－

. Tang gi矗 trj cac 岫oiin phai tht且， cho vay qua h仰 thanhto位E ho草c chira qu過 h事n nhirng kh6 c6 kha n五ng thu hbi 234,178,594,138 234,178,594,138

+Kh。但 phii.i 血u thuang m~i 11,528,761,913 11,528,761,913

Cδng ty TNHH Ritek VN J,J34,219,0I I 1,134,219,011

Cong ty TNHH San Fang VN 1,319,982,452 1,319,982,452

Cong ty TNHH XD Quang Thilnh 4,140,800,000 4,140,800,000

Cong ty TNHH Cong trinh Vinh Dire 3,318,455,250 3,3 I 8,455,250

Coe khach hang khcic J,615,305,200 1,615,305,200

+ Khoan phii.i thu khac 177,259,088, 197 177,259,088,197

Ong Chen Li Hsun I 3,478,550,J 91 I 3,478,550,191

Cong ty CP XD TM Phu M予 7人279,012,793 71279012 793

Cty Phuu MyiJ - khoaun vay gocic 12, 755,000,000 12,755,000,000

CtyPhuuMyδE khoaun 的δi vay 6,650,421,1I1 6,650,421,111

CtyPhuuMyδ － khoaun tacit toaun HN thueii VP 20, 729,498,500 2仇729,498,500

CtyPhuuMyδ － laoi khoaun tacit toailn HN thueti VP 8,64人609,682 8,641,609,682

CtyPhuilMyδ － khoaun mδδlil 22,502,483,500 22,502,483,500 //. Cδng ty CP Phu DUc: 76,875,000,000 76,875,000,000

Cty Phuu Dire - khoaun vay gocic 45,000,000,000 45,000,000，。。。

Cty Phuu Dire - khoaun /iii vay 31,875,000,000 31,875,000,000

Coe khcich ht'ing khcic 15,626,525,213 I 5,626,525,213

+ Kh。但仕a廿u6'c cho ngum b組 28,720, 174,654 28,720, 174,654 Cong ty Full Trading 4,608,083,994 4,608,083,994 Cδng ty TNHH Thai Maxwell Electric 2,915,470,000 2,915,470,000

Cong ty TNHH KongLin 3,724, 953,J 10 3,724,953,110 Cdc khcich hilng khcic 17,47人66久550 17, 471, 667,550

+Kho街1 t羽n 寸ng 13,536,982,919 13 ,536,982,919 οng Tsou Sheng Chang 2,840,214,271 2,840,214,271 Ong Liao 均oHuy 立，994,548,140 2,994,548,140 Ong Cai Sheng Chang 4,811,172,404 4,811,172,404 Cdc ca nhiin khcic 2,891,048,104 2,891,048,104

Clic rhuy，白 minh nay liJ bq phqn h呵，的dnh cac Bao cao tdi chfnh. Trang 14


BAN THUYET MINH BAO CAO TAI Cl自HCho~φM toan ngay 31 thi:ing 03 福m 2017

6. NQ' xi\u (ti~p theo)

+ Khoiln kY q峙， k)' Cl!Q'C nglin h個

+Kh。如 ky q峙， k)' Cl!Q'C d~i h<UJ

-C是c khoao pbai thu v色 lfil tra ch~m ... phiit sioh tir Ciic kl區。晶n DQ' qua h早n nh叮ng khong ilrrQ'c ghi nh~n doanh thu

Cong ty CP XD TM Phu My

＋的ocin 仿i vay + Khocin /iii trci chgm HD thue VP

Cong ty CP Phu Bue

+ Khocin liii vay

Cqng

7. Hang tlin kho

Nguyen lieu, v事t lieu COng c口， d11ng C\l Chi phf SX, KD do dang

CQng

31/03/2017

Gia g6c

1,25 1,085,655

1,882,500,800

15,914,899,310 5,789,899,310

2 254101109

3,53工798,201

10,125,000，α)Q

I 0,125,000,000

250，。93,493,448

Gia trj co th€ thu hlii

3ν＇0312017

Gia 的c Di.r phong 3,524,431,488 5 ,459 ,821,268 6,917,229,907

15,901,482,663

- Gia tri hang 的n尬。 Ir don色 kem, mfit phfun chfit 仙ongc6 凶a nling tieu thµ t事i thm di~m cu6i k夕﹒ 凶ongc6.- Gia甘i hang t6n kho d的s d~ th已 ch~p, dm c6 bao d阻 cackhoan nσphfil 帥 t剎由台i difut cu6i 吋地6ngc6

8. Tai siln dii' dang dhl htin 31/03/2017

Gia trj Di.r~hong

Chi phi san xu~t, k:inh doanh dii' dang dai h早n 110,973,724,024 (110’973,724,024)

Cong trinh Cong ty Cao Su Chfnh Tiin 22,892,420,102 (22,892,420,J 02)

Cong trinh PhU My 18,366,500,268 (18,366,500,268)

Cong trinh Cong vien 2319 20,175,073,762 (20,175,073,762)

Co月g trinh Iring ham Cong vien 2319 20,902,275,658 ρ0,902,275,658)

Ctic c6ng trinh khtic 28,63久454,234 (28,637,454,234)

CQng l'lll.2?~，724,024 (110,973,724,024)

Ctic cong t斤nh tren tlii ngrmg thi cong do cac dr,< cin dii khδng tdp ti;c thr,<e hifn.

9. Tai san cA iljnh hfru hl.nh: Xem 甘ang25.

10. Chi phi tril trrr6'c Chiphf tr矗 tr叮6'c dill h仰

Chi p凶也ue d~t tril trrr&c l<!i KCN Song司主n II

Chi phi thue d~t叫凹的t串i KCNNhcmTr串ch I

Chi phf sua chiia, may m6c 也iet bi vlin phbng Full Power

Chi phf x§.y d\I!lg v釘I pb()ng t敏n t;ii cac CN NbαE Tr早ch

Chi phf d釘1 giao su d1,111g cho 巳δng 甘lnh

CQng

11. Ph壘i tra ng叮抓 b通n

Ng量n htin

NMcuogdp 仕oog mrcrc

- NhiJ cung cdp khtic

C(lng

12. NgrrOi mua tril ti色n tnr6'c

Cdc thuylt mlnh ndy Id b(j ph4n h(fp tl帥的 cdc Bdo cdo tdi chf11h.

3ν03/2017

Gia trj So c6 kh晶 n矗ng tra

n2'.

28,695,400,992 28,695,400,992 28,695,400,992 28,695,400,992

28,695,400,992 28, 695,400, 992

28,695,400,992 28,695,400,992

MAu sA B 09 - DN

。σn vj tinh: Dong Vi~t Nam

01/01/2017

Gia g6c

l ,251,085,655

1,882,500,800

14,156,866,768 5, 156,866,768

2,009,746,664 3,14九120,104

9,000,000,000

9,000,000，。。。

248,335,460,906

Gia 甘i co th~ thu hlii

01/0112017 Gia glic Di.r phong 3,524,430,797 5,459,821,268

15,058,703,242

24,042,955,307

。110112017

Giatri D\I' (!hong

110,973,724，但4 (110,973,724,024)

22,892,420,102 (22,892,420, I 02)

18,366,500,268 ( 18,366,500,268)

20,175,073,762 (20,175,073,762)

20,902,275,658 {20,902,275,658)

28,63久454,234 (28,63久454,234)

110,973,724,024 (110,973,724,024)

31/03/2017 0110112017 1,888,114,787 z’。21,939’。40

443,350,648 446,597,914

106,608,994 130,686,660

927,044,365 950,210，。23411,110,780 494,444,443

1,888,114,787 2,021,939,040

01/0112017

Gia 仕lSo c6 khan垣ng tr il

n2'.

27,988,3“’。。4 27,988,364,004 27,988,364,004 2λ988,364,004

2九988,364,004 2九988,364,004

27,988,3“，0個 27,988,364,0個

31103/2017 0110112017 7門rang 15

M§u sA B 09 - DN CONG TY CO PHAN FULL POWER

BAN THUYET MINH BAO cAo TAI cHiNII Cho妙 kd toan ngiiy 31thdng03 月am 2017 tJr.m vi tinh: tJ6月E Vi~t Nam

19,482,138,385

38’。84,213,378

38,084,213,378

12, 100, 000, 000

25,984,213,378

38,084,213,378

38,084,213,378

38,0心4,213,378

12,100,000,000

25,984,213,378

38,084,213,378

19,482,138,385

a.Ng五nh串n

Khach hang trong mr6c

- Cong ty TNHH Full Holding

- Cac kJuich hang khac

CQng

b. Ng叮Oi mua tra ti~n tnr6'c la cac ben lien qu個

+ Cong ty Cong ty CP XD TM Phu My

+ Cong ry Co phdn Bao Gia

CQng 19,482,138,385 19,482,138,385

SA dli n{\p trong nlim

s6 phai n{\p trong n矗m

13. Thu€ va cac岫oan phiii n{\p Nha mr6'c

31/03/2017 。1/0ν2017

a.Phain{\p Thu已 gia 甘i gia 值且EThu~ thu nh~p ca吋HID 23,812,520

23,812~520

12,788,278 23,579,364

23,579,3“ 13,021 ,434

200,468,538 8,3 16,577 1,000,000

12,788,278 13,021,434

200,468,538 8,316,577 1,000,000

C{\ng

b.Ph益t thu Thue thu 曲直p doanh nghi~p

Thu€ nha th~u Cac kh。但 p凶， I~ phi va cac 尬。但 phai ni,ip khac 3,000,000

3,000’。00

3,000,000

209,785,115

01/01/2017 31/03/2017

3，帥”的209,785,115 CQng

14. Chi phi ph壘i tr孟

Ngan h學nChi phi lii.i vay phai 仕aOng Lin Chen Hai Trich 甘uac chi phi ci:ing 甘h甘1

58,640,387,055 472,128,807

59,112,515,862

58,640,387,055 119,100,663

58,759,487,718

01/01/2017

500,000

131,218,095,884

658.70久639

62,699,829,000

7,418,24久530

5,800,000,000

42,360,00α000

3,257,205,947

9,024,J 05, 768

31/03/2017

325,000

131 、6 18,095,884

658,707,639

62,699,829,000

7,418,24久530

5,800,000,000

42,360,000,000

3,25久205,947

9,024,J 05, 768

400,000,000

Cl.Ing

15. Ph晶i tra khac

Ng誼nh學n

Kinh phi cδng d。如

Bao h1是m xa hi,ii

Phai tra 蛤iac

- Thu lao HtJQT va Ban Kiem soot nam 2007

- Co tuc nam 2007

- Cong ty TNHH Safety

- Cong ty CP Phu Due

” Cong ty TNHH Taichi Biotech （幼oan nh4n lien hσp tac tldu tu: dr,r an tai P.Phu Hfiu, Q.9 theo HD s6:2014/0JIHTKD)

- Cong ry Neo Neon

” Cong ty TNHH CN Cao SU Chfnh Tan Vi~I Nam

- Lee Hsien Pin VK

J/<

103.694.500.000

103;694:500;000 \f 103,694,500,000 .. ,.;

法

131,218,595,884

01/01/2017 31/03/2017

Aυ門U－AO

AOnu

-AO

AO

nu

-AO

’，

圖

，

AVnu

-AO

AO

nu

-oo

kd<J-F3

’，圖，

A-AUT

-A-y

ayny

-oy

rodu

-zo

’，圈，

33

-3

AHvnUEA

”

，i1A

圖，且

131,618,420,884 Cl.Ing

16. Vay va DQ' thu皇位i chinh

Vayng量n h草n

Vay 6ng Lin Chen H也

Cl.Ing

的oan vay ng.如何n den ngay 3111212016 CU.a Ong Li.n Ch凹的i仰ng tlu:r.mg 4.550.000 USD ). Theo Bien ban thoa thu4n cho vay ti€n s6 05-09/IA ngay 0510612009 giiia ba ben 的 6ng Li.n Chen Hai，臼ng σ CiJp~n Full Power叫 Cong η C6pMn TM XD PhU My, Cong ty C6 phdn Full Power se aw.以ng Lin Ch; n Hai cho吻叭叭a 5.ooo.ooo 帥，／iii sudt 仰戶口仙iim. 的oan V'.1Y nay tlu:r;c bao伽 b!ing !'ice cdm c6 gi.今 chrmg nh<Jnqu~en :ir d!ing a切 toa l17c tai Ph吋ng Tan 月此 Qu4n 9, Tp.HCM. Quyen szi' d!lng cz泊的的tldt nay do hai ben Cong 砂 c6 pMn Full Power va Co月E ty Co phdm TM XD Phu My cung hσp tac k inh doanh.

Trang 16

17. V6n chits& hfru

a. Bang a6i chi豆u bi€n d~ng cua v6n chtl 的， hfru:Xern 世組g 26.

Ctic thuyit minh nay Id br; ph(in h<1P thiinh ctic B血 cdo tiii cl1f11/r.


BAN THUYET MINH BAO CAO TAI CH到H

Cho妙ke toan ngay 3 I thang 03 niim 2017

b. Chi ti~t van g6p cila chil sO' bih且

V恆的p cua cac nha d~u tu khac

q\ng

c. Cac giao dich v色 v6n v6i cac chu s& hfru

va phlin ph6i ca t此， cbia Iφnbu~n van diiu 仙 cua chu so h伽

Von gap tJau niim

Jω加puvHU

’ψ巾。。令叭－nl ’,2, 叭，M’.o

c

d. ca phi缸

ea

叫川U啪”“hgu JAU

s6 hrgng cδpbi€u dru,g kY pbat h祖hs6 lugng c6 phi€u dii b孟n ra ciing chiing

caphie’uph& thong

sa lu明lg cδphieu dang luu h如由

Co phieuphδ thong

M~nh gia co phieu dang /rm hiinh: dong Vi~t Nam/co phi€u.

e. Cac quy cua doanh nghi?p

Quy d§u tu pMt trien

CQng

* M11cdich 甘ich lap vA s自 d11ng cac quy cila do街lh ngbiep

Mlu s6 B 09-DN

Dσn v; tinh: Dong 仿¢tNam

TY 1e vBn g6p 31103/2017 0110112017

100.00% 329,999,910,000 329,999,910,000

100.00% 329,999,910,000 329,999,910,000

Quy 01/2017 Quy 01/2016

329,999,910,000 329,999,910,000

329,999,910,000 329,999,910,000

329,999,910,000 329,999,910,000

31103/2017 0110112017

32,999,991 32,999,991 32,999,991 32,999,991

32,999,991 32,999,991

32,999,991 32,999,991 32,999,991 32,999,991

10,000 10,000

31103/2017 0110112017

7 ,609 ,558, l 60 7,609,558, 160

7,609,558,160 7,609,558,160

Quji tJau tu phdt trien awe tr(ch l4p t命 lσt nhu<jn sau thue thu nh<jp doanh nghiep va awe sii d!mg vao viec tJau tu m!J r(ing quy mδ san xuat, kinh doanh ho(ic dau tu chieu stiu cua doanh nghiep.

VI. 四！ONG TIN B6 SUNG CHO CAC KHOAN Ml.JC TRiNH BλY TRONG BAO cAo KET QUλHDKD

1. Do扭曲曲ub如 hang Va Cung dp djch Y\1

Do組h也u hqp ddng xay d\rllg

CC)ng

2. Do扭曲 thu thu~n V~ ban hang va Cung dp djch Vl,J

Do叫thu thuk h叩 d6ng xay dl,rtlg

CQng

3. Gia v6n h釘1g ban Gia泊的甸的ng xiiy d\rtlg

Gia v6n b組 ctienDµ phong giiim gia hang t6n kho Gia 甘i hang tdn kho miit mat trong峙

Gi逼出 timg lo串i hang t的泌的 hao h11t ngoai dinh m的甘ong k夕

Clic 尬。但 chi phi wσt mt'.rc blnh th凹的g khac duqc 血h trµc ti已p vao gia v的Dµ phonggi如1 gia hang 的n kho

Cac 岫min ghi gi仰1 gia v6n hang ba且

CQng

4. Do個h thu h。”的ng tAi d自由Llii tien gm Liii chenh l~ch tY gia dii thµc hi~n

CQng

5. Chi phi tAi chinh Chi phf l互i vay

L6 che的！~ch tY gia dii th\l'c hi~n I.1i chenb ！~ch tY gia chua th\l'c hi~

Cdc thuyit minh 11dy Id /J(j PM’， hσp tl11:l11h cdc Bao ctio uli chf11h.

Quy 0112017 QuyOl/2016

14,560,007品l 18,432,629,593

14,560,007,261 18,432,629,593

Quy 0112017 Quy 0112016

14,560,007,261 18,432,629,593

14,560,007,261 18,432,629,593

QuyOν2017 QuyOν2016

15,699,723,028 16,990,785,129

15,699,723,028 16,990,785,129

Quy 01/2017 Quy 01/2016

14,534,176 157, 129,848 294,845 354,846

14,829,021 157,484,694

Quy 0112017 Quy 0112016

1,898,579,435 152,122

Trang 17


BANTHUYET M酬H BAO cAo TAI CH的HCho kY ke loan ngizy 31thcing03 nam 2017

C(lng

6. Chi phi quan ly doanh nghi~p Chi phf nhan vien quan ly Chi phf v~t li~u qu紐 ly

Chi phi do dilng v缸l phong Chi ph﹛ kh~u hao TSCD Thue, phi va I~ phi Chiph{d\I phong Chiph{djch vµ mua ngohl Chiph﹛b加E tien khac

C(lng

7. Thu nh~p khac

Thanh l夕，凶lU仰ig ban TSCU Thu 凶1~p khac

Cqng

8. Chi phi khac

Gia tri con l別 TSCU va chi phf thanh 哼， nhuσngban TSCU Chi phf khac

CQng

9. Chi phi thu是 thu nh{ip doanh nghifp hifn h詞曲

1. Tbng IQi nhu~n k屋 toan tnr6'c thu~

2.cac油oan <ti~u chinh tang, giam lφnhu{in k~ toan it~ xac <tjnb thu ob車p chju tbu~ thu nh車p doanb nghi~p:

- Ctic khoan tlieu chinh tang

令 Chi phf kh6ng tham gia hogt tl(ing SXKD

+ Chiphfkhtic

3. Thu nh~p cbju thu~ nam hien h紅白（ 1+2)

4. Chip凶 thu~ thu nh{ip doanb nghi~p hifn h組h

5.Di色u chinh chi phi tbu~ thu nb~p doanh nghi~p cua cac

nam tnr6'c vao chi phi thu屋 tbu nb{ip doanb nghi~p nam nay

6. Tbng chi phi thu后 thu nh~p doanh nghiep n逼m hifn h位由

10. Chi phi san xuAt, kinh doanh theo y~u 的

Chi phf nguyen li~u, v~t li~u Chi phfnh釘1c6ngChi phf khfiu hao thl s釘1 c6 d1凶1

Chi phf djch vµ mua ngohl

Chi phfkhac bang tien

CQng

11. Lai tren c6 phi是uLQi nhu~n k已 to垂n sau thu@ thu nh~p doanh nghi~p Cac khoan <ti~u chinh t証ng bo~c gi壘m- Ctic khoan tlieu chinh tang

- Ctic khoan dieu chinh giam

L?1 nhu車n ho~c lo phan b6 cho c6 <tong s6' bfru c8 phi~u phB thong Co phieu ph凸出6ng dang luu h街Jh binh qu扭住0月 1φ

Lfil cσbiin tren c6 phifo Lai suy giam tren c8 phi但（＊）

門 Khang co tac tl9ng niio lam suy giam cac cd phdu phd thong t(li ngizy 3 J thcing 03 nam 2017.

Cac th“yit minh nay Iii b(i ph(in h11p thdnh ι·tic Bdo cao tiii chfnh.

Mi'iu sfi B 09 - DN

£Jan vi ti；的 fJ6ng Vift Nam

152,122

Quy Oll2017 566,693,384

3,452,363

306,982,284 11,332,883

295,759,264

1,184,220,178

Quy 01/2017

5,568,438,447

5,568,438,447

Quy 01/2017

5,636,976,267

5,636,976,267

Quy 01/2017

(2,377,796,866)

(2,377,796,866)

Quy 01/2017

1,255,924,792 209,723,125

83,333,334

15,334,961,955

16,883,943,206

Quy 01/2017

(2,377,796,866)

(2,377' 796,866) 32,999,991

(72)

(72)

1,898,579,435

Quy Oll2016 1,637,814,954

20,245,866 . 9,100,000

435,877,637 13,678,931

1,408,750,184 46,113,939

3,571,581,511

Quy 01/2016

123,295,455 (2,517,473)

120,777,982

Quy 01/2016

114,082,500

1 l ’986,182

126,068,682

Quy 01/2016

(3,876,122,488)

(3,876,122,489)

Quy 01/2016

立， 146,558,332

1,149,680,376

41,666,667

17 ,224,461,265

20,562,366,640

Quy 01/2016 .;;

(3,876,122,488)

(3,876,122,488)

32,999,991

Trang 18

(117) (117)

CONG叮CO PHAN FULL POWER Miu s6 B 09 - DN

BAN THUYET MINH BAO CAO TAI CI宜的HCho紗ke I。如 ngay 31thang03 niim 2017 Dan vi tinh: FJ6ng Vi~t Nam

12. M\IC tieu va d近由 sach quan ly rtii ro tfil d世曲

Cac 吋1 ro chi的 tir cong C\l t泌 ch伽h bao g6m nii ro thi 甘U的宅，吋i ro tin d\lllg va 吋i ro 由anh kholin

Ban TongGi釘n ddc xem xet va ap dµng cac chinh sacb quan ly cho nhiing nii ro n6i 甘en nbu sau:

12.1. Rui ro thi trui!ng

Rui ro thi 甘ubng Ja吋I ro ma gia tri hσp ly cua cac h的ng tien 世ong tuang lai Cua m(lt Cong Cl,1 tru chfnh s(! bien d(lng theo 吋ifrng tbay doi cua gia thi tru的gRui ro 也i 甘ubng c6 ba lo學1 吋i ro：吋i ro Jai SU鼠， rui ro tien 1e va rui ro ve gia khac, chfuig h個 nhu瓜i rove gi且 c6 phdn. Cong C\I tai chfnh bi 釘1h hming bm nii ro 出1凹的g bao的m cac 岫0組 vayva帥， tien拉i, cac 岫oan d§u tu sfui sang de ban

Cac ph卸的h do nhay 址III dl!Q'C tr凶l bay du6i day lien quan den tl的 hlnh tai ch姐h cua COng ty tai ngay 31 thang 03 nrun 2017 va ng勾引 th是ng 12 nrun 2016.

.’... ~ • ~且，Cac phan tfch 的nhay nay da duσc lap tren ca sδgia t:rj cac khoan OQ' thu缸， tY 1e giua cac kho組 nQ' c6 !iii suat co dinh va cac khoan ng c6 !iii suat tha noi va tY I~ tuang qu個 gifra cac c6ng C\I tru chfnh c6 的c ng＇。但 te ta 抽ong thay doi

Khi t{nh t。但 cac pha且 tfch do 也仰， B組 T6ngGi通m ddc gia di的 rfuig do nhay cua cac cong C\I DQ' sfui sang dS ban 甘en bang can ddi k是 toan v孟 cac 岫。但m11c c6 lien quan trong bao cfo IQ是t qulin boat d()ng ki且h do組h bi 釘lh hlI·的g bm cac thay d6i 甘ong gia 釗且h v車的1 的自i tru的1g ruang !mg. Phep phan ti.ch

nay dlIQ'C dµa 甘en cac tru sa且 Va DQ' pbfil 甘a tru chfnh ma Cong ty n伽l gifr tai ngay 31 th組g 03 nam 2017 va ngay 31thang03 nam 2016

Rui ro /iii sudt

Rui ro !iii suat la nii ro ma gia trj hQ'P ly ho~c cac Iu6ng 泊n trong tuang l包 CUa m(}t Cong C\I t泌 chfnh se biiin c10ng theo 址1il'Ilg thay d6i cua I訟 suat thi ’ 甘II加g. Rui ro thi 凹的g do thay 的 l訟 sui\t cua Cong ty ch白 y是u lien qu倒鉤1岫。但 vayva凹， ti在n v面惚地olin ti~n giri ng~n han cua Cong ty

Co月 ty quan 19 吋I ro !iii sufit bfuig each ph卸的h tlnh hlnh canh 固的官侃出1 甘U的g de C6 dUQ'C Cac I越 sufit c6 IQ'i cho m11c dich cua Cong ty va vfin nk trong gi6i h仰 quan I夕吋i ro cua mlnh.

D(j n均） tJ6i vai /iii sudt

帥的事y cua cite khoan v旬， tiSn va cac khoan tiSn giri ngfui han ctia Cong ty 的i v6i w由ay c16i c6 thS xay ra o m(rc do h呻吟 trong l函 suat dugc the hien nhu sau.

V6i gia djnh 13. cac bi€n sd刷c 岫6日g thay d缸， cac bi€n dong trong l到 sui\t cua cac kho切 vay v針 liii sui\t tha n6i c6 :inh 悄悄的 l柄的uao tru&c血泊 ctiaCong ty nhu sau:

Tang/giam tliim cσ ban

柄，d

月的

hmk g

間

，叫州

，月呵。

仇郎,n

.A

Cho峙的 toan ngi'ty 31 thang 03 niim 2017

VND

VND

USO

USO

+ 100 - 100

+ 100 - 100

59,082,274

(59,082,274)

(1,036,945,000) 1,036,945,000

Cho niim tai chinh k~t thuc ngay 31 thang 12 n逼m 2016 VND VND

USO USO

+ 100 - 100

+ 100 - 100

193,882,282 (193,882,282)

( 1,025,570,000)

1,025,570，αm

M的t加glgi的 <1i的 cσb組 su d\lng de phan tich 的 nhay 的I v6i I到 sufit Cluσc gia di由 dµa tren cac di主u kien c6 th忌恨個 Sat dUQ'C ctia 也i 伽曲g hien tai. Cac di€u kien nay cho 曲直y muc b1缸的ng cao ban khong d約8時 so v6i cac kY 叮叮c'tc.

Rill ro ngopi tt

Rui ro ng＇呻吟 lil 吋i ro ma gia 吋 hgp 19 cua cac tu6ng tiEn trong tuang la~ c的 mot cong cµ tru chfnh se biSn dong theo obiing 伽y d~i cua 吵 gia ng呻吟;::; ty 州吋i ro do S\f 血圳6i cua 呼 gi量的訓 lien quan帥的p den cac hoat d(l

C6ng ty qu訊 ly 吋i ro ngo早i t~ bang each xem xet tlnh hlnh thj 甘U的g hi~n h祉血 va d\I ki缸岫i Cong ty l!ip k@ ho11ch cho cac nghiep V\I trong ttI叩g l缸 bfuJgngo糾紛．

fJ(Jnh何y tJ6i v&i ngo(1i I~

co的khOng lh\fC h伽 p岫岫的曲圳6i咐哪位制山的叫ay品i ngo事it~ tai吶 tap bao伽 tai ch岫岫ongd伯gk已Cdc thuyet minh niiy /tl b(j ph伽h妙的tinh cdc Bao cdo 吋i chfnh.

Trane 19

CONG叮COPHλN FULL POWER

BAN THUYET MINH BAO CAO TAI CH的H

Cho紗k€ toan ngiry 31thcing03 niim 2017

Rui ro v€ giti cJ phi€~

Miu sl; B 09 - DN

。an vi tinh: Dong Vi~t Nam

Cong ry khong c6 地oiin d~u 仙 vao ca phi已u dli niem yet va chua niem yet nen khong bi 組h hu6ng b6i 吋i ro ve gia ca phieu.

12.2. Rui ro tln df!ng

Rui ro tfn d11ng la rui ro ma mot hen tham gia trong mot cong C\I tai chfnh ho~c h<;Yp do月址1ach hang khong th11c hi~n cac n吵la V\l ciia m恤， dful d已n t的 th~tve tai ch(吋1. Cong ty c6 nii ro tfn dl,lllg tir cac ho早t d申ng s如 xuat Id吋i do缸由 cua mlnh (chu yeu doi v<:ri cac kh。如 phai thu khach hang) vii tir ho學t d(lng tiii chfnh cua mlnh, bao g6m ti~n 阱i ng訕訕g.

Phtii thu khcich hang

Cong ry gi帥 thieu nii ro tin d\l.llg bfuJg each chi giao djch v6i cac don vi c6 kha nl\ng tai ch凶1的t cong ty thu的g xuyen theo doi ch草t che nσ phili thu d益的nd6c伽 hoi. Tren ccr si:! nay va 岫。但 phili 也u cua Cong ty lien qu組 den nhi~u khach hang地ac曲au nen nii ro tfn d\lilg khong ~P trung vao mot khach hang 曲直t dinh. Cong ty 前n h組h 甘fch I~p di! phong d6i v6i cac 岫0訟 nσphai thu 岫o doi.

Tien前i ngdn 地ng

Cong ty chu y€u duy 的 s6 ti~n gfri t事i cac ngan hang 16n c6 uy tfn a Viet Nam. Cong ry nh~且 thdy mti'c do ~P trung吋i ro tfn d\lilg d6i v6i tifu gfri ngan hang Ia thap.

BanTongGi的“c ciia Cong ty d街lhgi這 rbg h~u h€t cac tru s組 tai chfnh deu trong h!lll va khong bi suy gi釘n vl cac tiii s紐 tai chfnh nay d€u lien quan d€n cac khach hang c6 uy tin va c6 仙a nl\ng thanh toan t6t ngo串i 甘ir cac khoiin phai thu qua h個 va/ho(lc bi suy gi酋n duσc的nh bay 甘ong b如g sau day:

Ngay 31 thang 03 n量m2017Dum 90 ngay > 181 ngay TAng cOng gia trj ghi sli D1,1 phong giam gia 倒

Gia trj thuAn Ngay 31 thang 12 nlim 2016

Du6i 90 ngay > 181 ngay

Ti'ing cqng gi過 trj ghi si'i D1,1 phong giam gia 甘i

Gia trj thuAn

12.3. Rui ro thanh khoan

Khongquah祖 Qua han

她1ong bi suy giilm bi suy giilm khong bi suy gi釘n

14,000,874,051

14，。00,874,051

14,000,874，。51

l 4,000,874,051

14,000,874’。51

14,000,874,051

bi suy giilm

11.528,761,913

11,528,761,913 (11,528,761,9 13)

11,528,761,913

11,528,761,913 (11,528,761,913)

Riii ro 也anh khoan la rui ro Cong ty g(lp kh6 抽加 khi th1,1c hi¢n cac nghla V\I tai chfnh do thi的 vein. Riii ro thanh khoiin ciia Cong ty chii yeu phat sinh tir viec cac tru siin tai chfnh va nq phili 仕a tai chi吋1 c6 cac thcri diem dao h仰 tech nhau.

Cong ty gi的 sat 沁i ro th組h 尬。但也ong qua viec duy 的 mot lu開g ti en m草t va cac kho組 tucrng ducrng tien va cac 岫oiin vay ngfin hang i:! mtic ma Ban TBngGi紅n d6c ch。 ta du de dap 白ng cho cac ho斜的ng ciia Cong ty va de giilm thi缸紐hbu的g ciia 油iing bien dong v在 lu6ng悅n

Bang du6i day t6ng hσp血(ri h但也個h t。但 ciia cac khoiin nq phai 虹a tai chfnh cua Cong ty d1,1a tren cac khoan 崗位lh toan dt,t Id扭曲曲 hc;ip d6n皂白eocσsi:!chua duσc chi€t khftu·

Ngay 31 thang 03 n矗m 2017

Cac kho釘l vay va nq

Phai tra ngum b仰

Cac kh。但 phlii 閥， phai nop 油ac呱啦phf phai 叫

Ngay 31 thang 12 nilm 2016

Cac kho釘1 vay va nq

PMi 甘a ngum b釘1

Cac kh。但 phiii 帥， phai nop khac va chi phi phai 閻

Duui 1 nlim

1 03,694,500，α）（）

28,695,400’992

127 ,677,754,602

260且但正笠2594

103,694,500,000

27,988,364,004

127,630,782,746

259且主監生750

Tu 1-5 niim Tren5 月am Tongc(jng

103,694,500，α劫

犯，695,400’992

127,677,754,602

260，。67,655,594

103,694,500,000

27,988,364,004

127 ,630, 782, 746

259,313,646,750

Cong ty c6 du M地 n!ing ti~p c~ cac ngu6n vein va cac kho組 vay d~n hll!l thanh toan 甘ong vong 12 也包g c6 也已 duqc tai t11c vm cac ben cho vay hi~n tl!i. Cdc的uyit mlnh ndy Id bv p/'4n h(fp 的曲，h cdc B血 c<io ttli chfnh.

Tr allf/ 20

CONGTYC6PHλN FULL POWER

BAN THUYET MINH BAO CAO TAI CI恥HCho紗ke toan ng(Jy 31thang03 nam 2017

Tai san dam bao

Miu sfi B 09 - DN

Dem vi tinh.﹒ Dδng Viet Nam

Cong ty da Slr d\111g mot phful quyen sir d1,111g d~t !run tai san 日 ch§p cho cac 岫0個 vayng~h個 cua Ong Lin Chen H位（Thuy~t minh sd V. 16 司 thuyet minh vay ngfill h仰）

13. Tai San tru chfnh Va DQ' phi\i tra tru chinh: xem trang 27.

Gia tri hσp ly ctia cac tai s如 !Ai chinh va IlO' phiii 甘a tai chfnh duσc ph組組h theo gia 甘i ma Cong C\J !Ai chfnh c6 也e chuyen doi 世ong mot giao djch hien ~i giiia cac ben tham E戶，且go剝削仙台ng hO'P blit bu(lc phiii b組 ho~c thanh ly.

Congty s曲曲ng phuong phap va gia dinh sau day du()'c dting de u&c tfnh gia 甘i h()'p ly:

Gia trj h呻吟 cua tien m單t va tien giri ngiin h徊， cac 尬。但 phai thu k:hach hru道， cac k:hoan phai tra ngum ban va n(,l' phai tra ngfill hill! khac tuong ducmg v&i gia tri ghi so ctia cac 岫o飢 ID\JC nay do nhihlg Cong C\J Il句“ k夕 h個 ngan

VII. 前的NGT到BO SUNG CHO CAC E恆。λN MVCTR趴H B.AY TRONG BAO cAo LUU CHUYEN T函N TE;：岫ongc6.

VIII. NHUNG THONG TIN KHAC

1. Cac S\f kien phiit sinh sau ngay k~t th tic nien d(l

, ' ，’，、. • , , Khong c6 S\I kien quan trong nao xay ra ke tu ngay ket thuc nien do 2016 yeu cau phiii cO cac dieu chinh ho草c thuyet minh trong cac bao c幼院i chfnh.

2. Giao djch v6i ciic ben lien quan

C孟c giao djch tq,mg y屋u va sA d1r v針 cac ben lien quan trong nlim nh1r sau:

Cacb在n lien quan

Cong ty Co ph釘i Bao Gia

Cong ty c6 phful XD TM Phu My

COng ty TNHH XD KD PT 的a Sang Anh

2. Giao djch v6i cac ben lien quan (ti€p theo)

Cac ben lien quan

Ong Lin Chen H缸

6ng Tomg Jenn Shiaw

Cac thuyit minlr ndy Id b(j pht;in hWJ thtinh cac Bao ι曲的t chfnh.

M主旦旦旦heco dong

Co dong

前曲cbAt

giao djch

Nh~個g tru&c

Phai thu khac

Phiii tra k:hac ( c6 tire nll.m 2007)

Nh扭曲g tru&c

Phru 也u khac

Ph iii 也u 細10an th缸ili

19 hO'P d6ng thue VP val訟 do ch細 thanh

to an

Phai thu 泌10an cho vay v孟 !iii vay

Ph訟閻岫iic （泌的C

nll.m 2007)

G6pvc\n hσp tac kinh do個hG6p vc\n hO'P tac

Cong ty lien quan k:i且h doanh

Tinh ch益tM6i quao h~ giao djch

Cδdo日g Khoan di vay

Kho訟！iii vay

Co dong

Ph釗吋岫ac （晶的c

nll.m 2007)

Phiii thu khac

Phai 甘孟岫ac (co 的c

nllnl 2007)

Ph矗t sinh trong nlim

Ph3tsinh trong n量m

sad『 cu3i ky phai thu

史旦旦且l

(2,367 ,021,144)

165,000,000

(3,343,991,792)

(19,482,138,385)

22,502,483,500

29,371,108,182

19,405,421,111

(4,779,67 1,968)

118,487,000,000

207,7肘，000,000

甜甜cu6i 峙 ph壘ithu

(Phai tra)

(103,694,500,000)

(58,640,387 ,055)

(1 1,703,971,272)

1,836,194,122

(146,162,84 1)

Trang 21

M§u s6 B 09 - DN CONGTYC6PHλN FULL POWER

BAN THUYET MINH BAO CAO TAI CHINH

Dan vi tinh: Dong Vi~t Nam Cho妙ki toan ngiiy 31thcing03 月am 2017

19,002,380,000

Quy 01/2016

80,394,000

Quy 01/2017

81,894,000

Cho mu切1puv

,“ 恤

G O0

,am T Ong Lee Hsien Pin

+Thu曲~P cua T6ng G iam dBc

Tong Gia.in doc Luangva th曰“ig

3. Trinh bay tai s妞， doanh thu, k€t qu通 kinh doanh theo bi) ph~n

a. Bao cao k€t qu壘 kinh doanh bi) ph~n theo linh vi.re kinh doanh:

Cong ty c凶 c6 ho<it dong kinh do訂lh chinh la xay d\f!嚕， do d6 Cong ty khong甘lnh bay bao cao bo ph~ theo Iii曲 V\IC kinh doanh

b . Bao cao k~t qu矗 kinh doanh bQ ph~n theo 抽u V'lC dja ly:

01/01/2017 31/03/2017

Cong ty chi ho糾紛ng chU y€u tren dja ba且 tinh Blnh Duong nen khong仕lnh biiybao c遇。峙 ph事n theo 岫u V\fC dja l夕，

75,470,529,183

360,368,379,440

477.50%

74,130,886, 180

487.52%

361,406,533,303

n- a- o-

ch

一血

。

Ln

叫但也

M

A制

su

－

n

nu

也已叫峙

。btn

－h

h

叫吋一位

dHa

-b

WWL

叫一帥

、uu

－

M

立

自

vh

-

MM

-g

hbmmfJU

-h

w愉－m削州um－h

AO

－－叫

1

1urc

－〈

四臼一吋圳叮臼－U

A且可

0.2 1

b. Kha nan皂白扭曲的扭曲anh 0.02

Cac chi s6 v~ kha n祉1g thar由 t。如 hien h訟h vi\ kha nang tha址l toan nhar由 cua Cong ty 侮i ngay 31/03/2017 so v&i ngay diiu nam cho th~y tinh hlnh ho早tdong cila C6ng ty va且 chua c6 chuyen bi~n t6t han (ca h剖 chi 的 d~u 凶i6 hon 0,5) cho 曲直y co月 ty van con g;\p kh6 岫an trong viec 也arlh to組 trong di~u kienki叫i doru甘1 blnh thu的1g.

0.02

0.21

4. Thong血泊 ho抖的ng lien tvc (ti后p theo):

B個TongGi釘n doc da c6 nhiing d釘由 gia ve kha nang t iep tµc ho,it d(lng ctia Cδng ty va dua ra cac k已加學ch duy 的 vi\ phat 甘ien ho亭t d(lng ctia cong ty 址nr:

-Cδng ty de ra ke ho事ch doarlh thu narn 2017 la 2 甘ieu USD;

- Cong ty vfui ti已p tµc duy trl 尬。但 vay v&i Ong Lin Chen Hai (c6 dong ctia cong ty),

- Cong ty c6 du kiEn tang v6n trong tuang l徊，

Ban Tδng Giam d6c tin tuang rfuJg Cong ty se ti直p tµc ho別的時甘ong tuang lai

、、，

．、

-

r1

a3

K~ toan tnr加1g

（斗tν

Ngm'ri l'p bi缸

句」

L盒QUOC THANH VINH TO 叮叮 MY NGAN

,/

’, .

Trang 22 Cdc thuydt minh nay Iii bt) ph(i11 hσp thil11h cdc Bdo cdo tai chr11h


BAN THUY孟TMINH BAO cAo TA.I CHINH Cho 妙 ke toan ngay 31thang03 niim 2017

V.02. I>i1u hr t益i chinh

Dau hr vao dO'Il vj khac

+ Dau tu vao di! an khu dan cu Qu¢n 9 （句

+ Dau tu vao d!! an khu TM va VP cho thue tgi Tp.DaNang f門

+ Dau tu vao d!! an khu tlat Qu4n 12 （料句

+ Dau tu vao d!! an khu

CN Due Aσ － Long An （＊料叮

C{)ng

Gia g6c

326,192,000,000

68,924,000,000

12,493,000,000

207 ,705,000,000

37 ,070,000,000

326,192,000’。00

-Tom t且t tlnh hlnh cua cac khoan dau t11:

31/03/2017

旦旦控些

(326,192,000,000)

(68,924,000,000)

(12,493,000,000)

(207,705,000,000)

(37 ,070,000,000)

(326,192,000,000)

Gia tr! hσp ly Gia g6c

326,192,000,000

68,924,000,000

12,493,000,000

207,705,000,000

37,070,000,000

326,192,000’。。。

品1§u so B 09 - DN

Dem vj tinh: D6ng Vi?t Nam

。1/01/2017

Dl! phong Gia tri hQ'P Iy

(326,192,000,000)

(68,924,000,000)

( 12,493,000,000)

(207,705,000,000)

(37,070,000,000)

(326,192,000,000)

(* ): D!! an khu dan cu Qu4n 9 lad!! an h(J[J tdc kinh doanh vm Cong ty TNHH Thdt ki XD TM PhU My (nay la Cong ty CP XD TM PhU A物 ad adu tu xay dt,mg khu dan cu 旬i Phuang Tan Ph氏 Qu4n 9， η.HCM. D!! an nay phdt sinh t命 nam 200丘 2007 nhimg din nay v品 chua thu duQ'c hi如 qua va Cδng ty dang c6 ki 加。ch thu hdi khoan ddu tu nay.

（＊句： D1,t an khu TM va VP cho thue tgi Tp. Da Nang la di! an h(J[J tac kinh doαnh v6i Cong ty TNHH Thiit ki XD TM Phu My (n甸的 Cong ty CP XD TM PhU My) ai adu tu d1,t an khu cao 6c tgi s6 234 auemg Nguyin Luong Bdnι Phuemg Hoa Khdnh B念， Qu4n Lien Chidu, Tp.Da N8ng. Dt,t cin nay phcit sinh tu nam 2006, 2007 nhimg ch闊的u air.σ·c hi?u qua. Ben cc;inh t/6, di! an nay da khOng duσ·c Dc;ii hoi c6 dong bdt thuemg ngay 1910912009 thδng qua nen Cong ty dang tiin hdnh vi?c thu h6i khoan adu tu nay.

Cac thuyet minh nay Iii b6 ph<Jn h咿 thiinh cac Bao Cao tili chfnh. Trang 23

．、，叮．，


BAN THUYET MINH BAO cAo TAI cHiNH Cho 妙 ke toan ng砂 31thcing03 nam 2017

V.02. Dau ttr tai chfnh (ti~p theo)

-Tom t這t tlnh 隘的 cua cac khoan dftu tu:

Mau s6 B 09 - DN

Dem vi tinh: Dong Vi¢t Nam

(***): DI! an khu &it Qwjn 12 la di! an h中 tdc kinh doanh v6'i Cong ty TNHH XD KD nha Sang Anh di adu tu xay dt,mg khi dan cu tσi Phuang η的·An, Quc;ln 12’ Tp.HCM. DI! an nay phdt sinh t命 nam 2007 nhung chua thu du(Jc hi¢u qua. Ben cσ航船， di! an nay da kh8ng du，σc fJ(fi h9i co dong bdt thuang ngay 1910912009 thδng qua nen Cong ty dang tien hanh vi¢c thu h6i khoan ddu tu nay.

（材料）： DI! dn khu CN Due My - Long An la d7,t an h中 tac kinh doanh 的﹒ Cong ty TNHH Thiit ki XD TM PhU My (nay la Cδng ty CP XD TM PM My) di adu tu vao

Cυm cong nghi¢p Due My, g叩i dot;1n 2 tt;1i xa Due Hoa, Huy¢n Due Hoa Long, Tinh iρng An. D7,t an nay den nay vdn chua thu duσc hi¢u qua va Cong η dang c6 ke hot;1ch thu h6i khoan ddu tu nay

Cdc thuyet minh nay la b(} ph¢n h中 thdnh cac Bao cao tcli chlnh. Trang 24


BAN THUYET MINH B.AO cAo TAI CHiNH Cho妙ke toan ng砂 31 thang 03 nam 2017

V.09. Tai san c6 dinh hfru hlnh

Nha cfra, vat ki臼 Phtrong ti~n v~n Thi~t bj, dyng cy Khoan muc true May moc thi~t bi tai

Nguy在ngia

Sδdu diiu n這m 9,275,833,4 79 16,909,153,787 2,822,079,447 Sδdu cuoi l寸 9,275,833,479 16,909,153,787 2,822,079,44 7

Gia tr! hao mon liiy k已s6 du diu nam 6,576,592,079 15,932,491,023 1,958,809,656

Khdu hao trong 妙 115,947,921 43,526,976 85,173,786 s6 du cu6i nam 6,692,540,000 15,976,017,999 2,043,983,442

Gia tr! con lai s6 du dfru niim 2,699,241,400 976,662,764 863,269,791 s6 du cu6i k夕 2,583,293,479 933,135,788 778,096,005

* Gia tri con l~i c臼TSCDHH da du阿拉伯 ch~p, dm c6 dam bao cac khoan vay：“10月 c6.*Nguyen gia tai san co di吋I cuoi n這m da khiiu hao het nhung van con SU dµng: 19.475.684.938 VND.

* Nguyen gia tai san c6 dinh cu6i nam cha thanh IY: khong c6.

Cdc thuyet minh nay la bQ phq.n hσp thilnh cdc Bdo cdo tai chinh

quanly

4,399,068,428 4,399,068,428

4,399,068,428

4,399,068,428

Mftu s6 B 09 - DN

Dσn vi tinh: Dong Vi?t Nam

Tai san c6 dinh hfru hlnh khac TAng d)ng

284,224,351 33,690,359,492 284,224,351 33,690,359,492

254,015,514 29,120,976,700

11,842,680 256,491,363

265,858,194 29 ,377 ,468,063

30,208,837 4,569 ,382, 792

18,366,157 4,312,891,429

Trang 25


BAN THUYET MINH BAO cAo TAI CHINH Cho 妙 ke toan ng砂 31 thang 03 nam 2017

M§u s6 B 09 - DN

D01l vj tinh: Dong Vi?t Nαm

V.17. V6n chii s& hfru

a. Bang d6i chi釘 bi已n d9ng cua v6n chii s<r hfru

V6n gop cua chii sO' hfru

Khoan muc

zo ptw n FAO

V 「

n

冒包、Ana

Auhu e-nr

n va-

hu T 4E .. ,a LH nr wu tB ri--nbiW

u--

、AaW

Au

-

-vd u o1 LQi nhu~n sau thu~

chua phan ph6i

s6 dtrdiu R益m tr叮的 329,999,910,000

C9ng

’的，侃一

f

uu

-v-nd

huhu

-M-m

Mm

-Lm

e

mv

凶－v創一、叫“

n

叫一n

－n

《的－zo－

u

一《昀－

hu

一、“－h

－lwu－

u一－u

qd

-d-0.

L

瓦。一正。一L

口、upδ

－

329,999,910,000

329,999,910,000

550,000,000,000

AOAO ho-AO

AO

-ao

’”, 品。－

AO

AO

-AO

AO－

Aυ

’圖，

仇。－

AO

AO

-AO

AO－

hυ

’., 品。－

ao

再URH

F3F3

7,609,558,160

7 ,609,558,160

7,609_,55~，160

、‘，／、‘，

／、

‘，

JE

、‘，J閉、

EE

J

381

-7-ro

ooo0

月I

－ti

－

ζυ

843

-4-8

’

,

22

.’

，3

司Leo

－

QO－

KU

AUT

呵，中

fo－咀且－

ny

－utiA

－Z

句3－吋／

’,

22

,

763

-7-7

ZO

寸IA

唔－AO一句f

nyooos

-,hu--d

’,

22

,

438

-2-2

仇。／

1、

AO－司I

－／l、

，1

世且－咀且－

’

zz

咀14

且咀

I

rsa1、

’，.. 、，

s﹒‘、

、‘，

’，、

‘．r

、‘，／－

、．，Jm

、‘，J

句3Q0

．A－呵，－

ro

281

-5-6

月JA

『句且一句

LH－QO

’,

22

,

弓，可

MOo

－ov－do

720

-5-9

QO

冒且

Ov－

eo－月I

’,

22

,

呵，

dOA

『－弓

，－呵，

573

-9-7

2dQO

可血－oo－－d

’,

22

,

731

-4-2

1

（

2

－8

一（

可LE

守主守主

’, .. 、’，．‘、圈，

s．、、．

s6 dtr cu6i nam nav 329,999,910。000 550‘000.000.000 7 ,609 ,558,160 (l,17 4,885,115,283) (287 .27 5,647 .123)

Cdc thuye} minh nay la bi) ph!J.n 扣1p thanh cdc Bao cdo tai chinh Trang 26


BAN THUYET MINH BAO cAo TAI CHINH Cho 妙 ki toan ngay 31thang03 nam 2017

VI.13. Tai san tai chinh va nq phai tra tai chinh:

Mau sδB 09-DN

Dσn vi tinh: Dδng Vi?t N.αm

Bang du6i day trl出 bay gia tri ghi 的va gia tri h呻吟 cua cac cong cv tai chfnh dugc tr!曲 bay trong bao cao tai chfnh cua Co月 ty.

Tai san tai chmh

- Phai thu khach hang

- Phai thu khac

- Tien va cac khoan tuang duang tien

- Tai san tai chfnh khac

TONGCQNG

Ng phiii tra tai chi'nh - Vay va ng

- Phai tra nguai ban - Kho釘l phai tra, phai n()p khac va chi

phf phai 廿a

TONGC(>NG

Gia tri ghi sοGia tri hQ-p ly

31/03/2017

Gia trj

29,290,876,854

202,335,683,977

5,908,227,404

17,374,569,372

DI! phong

(11 ,528,761,9 13)

(177,259,088, 196)

(16,670,569,374)

31/12/2016 31/03/2017 31/12/2016

Gia tri

25,529,635,964

198,124,349,519

5,877 ,33 1,628

17,761,569,372

DI! phong

(11,528,761,913)

(177,259,088, 196)

(16,670,569,374)

17,762,114,941

25,076,595,781

5,908,227 ,404

703,999,998

14,000,87 4,051

20,865,261,323

5,877,331,628

1,090,999,998

254,909 ,357 ,607 (205,458,419 ,483) 247,292,886,483 (205,458,419 ,483) 49 ,450,938,124 41,834,467 ,000

103,694,500,000

28,695,400,992

127,677,754,602

103,694,500,000

27 ,988,364,004

127,630,782,746

103,694,500,000

28,695,400,992

127,677,754,602

103,694,500,000

27,988,364,004

127,630,782,746

260月的，655,594 - 25~1313,646,750 - 260月前，655,594 259,3_13巫些，＿750

Cdc thuy加州州 ta bQ ph~又叫啊？戶仰。圳的h‘同‘﹒ 剖，ι

Trang 27

BAO CAO TAI CHINH QUY 01 - fullpowervn.com cao tai chinh quy 1 - nam 2017.pdf · cong ty co phan...

Documents

Transcript of BAO CAO TAI CHINH QUY 01 - fullpowervn.com cao tai chinh quy 1 - nam 2017.pdf · cong ty co phan...